SCHEDULES

SCHEDULE 22Transfers involving multiple dwellings

Other amendments of Part 4 of FA 2003

F14

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5

In section 87(3) of that Act (interest on unpaid tax), after paragraph (a) insert—

“(aza)

in the case of an amount payable by virtue of paragraph 6 of Schedule 6B (adjustment for change of circumstances), the date of the event;”.

6

In paragraph 9 of Schedule 5 to that Act (amount of tax chargeable: rent)—

(a)

in sub-paragraph (4), after “section 55” insert “ or Schedule 6B ”, and

(b)

in sub-paragraph (5), after “section” insert “ or Schedule ”.

7

In paragraph 12(2A) of Schedule 10 to that Act (notice of enquiry into return), for “or 81A (return or further return in consequence of later linked transaction)” substitute “ , 81A (return or further return in consequence of later linked transaction) or paragraph 6 of Schedule 6B (adjustment for change of circumstances) ”.

8

In paragraphs 11(2C) and 19(2C) of Schedule 15 to that Act (partnerships), in the substituted sub-paragraph (4), for “ as it has ” substitute “or Schedule 6B as they have”.