Finance Act 2013 (c. 29)

PART 3 U.K. Annual tax on enveloped dwellings

Modifications etc. (not altering text)

C1 Pt. 3 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 223(8)(9)(e)

Administration and payment of tax U.K.

159 Annual tax on enveloped dwellings return U.K.

(1) Where tax is charged on a person for a chargeable period with respect to a single-dwelling interest the person must deliver a return for the period with respect to the interest.

(2) A return under subsection (1) must be delivered by the end of the period of 30 days beginning with first day in the period on which the person is within the charge with respect to the interest.

(3) If the first day in the chargeable period on which the person is within the charge with respect to the interest (“day 1”) is a valuation date only because of section 124 (new dwellings) or section 125 (dwellings produced from other dwellings)—

(a) subsection (2) does not apply, and

(b) the return must be delivered by the end of the period of 90 days beginning with day 1.

(4) A return under this section must be delivered to an officer of Revenue and Customs, and is called an “annual tax on enveloped dwellings return”.

Modifications etc. (not altering text)

C2 S. 159 modified (17.7.2014) by Finance Act 2014 (c. 26), s. 109(5)(6)