Section 159 – Annual Tax on Enveloped Dwellings return
332.Subsection (1) requires a person to make a return with respect to an interest they hold in a dwelling for a chargeable period.
333.Subsection (2) requires the person to make a return within 30 days of coming into charge with respect to their interest in the single-dwelling.
334.Subsection (3) disapplies subsection (2) if that first day that the person becomes chargeable is a valuation date under section 124 or 125. In this case, the return is required by the end of the 90 day period.
335.Subsection (4) provides that subsection (6) applies if the person already held an interest in a single-dwelling interest and acquires a ‘new interest’ in the same dwelling in that same chargeable period.
336.Subsection (5) provides that, the person who holds the single-dwelling interest in subsection (4) must deliver a further return (over and above that already delivered) in respect of the single-dwelling interest following the acquisition of the new interest.
337.Subsection (6) provides that a further return required under subsection (4) must be made within 30 days of the effective date of the relevant acquisition of the new interest.
338.Subsection (7) requires the return (“annual tax on enveloped dwellings return”) to be delivered to an officer of HM Revenue and Customs.
