Details of the Schedule
Part 1: Miscellaneous amendments
461.Paragraph 1 provides for annual tax on enveloped dwellings to be included in the taxes in the Provisional Collection of Taxes Act 1968.
462.Paragraph 2 provides for annual tax on enveloped dwellings to be included within the provisions relating to the disclosure of tax avoidance schemes (section 318 of FA 2004).
463.Paragraph 3 provides for annual tax on enveloped dwellings to be included as one of the taxes to which the definitions of ‘charity’, charitable company’ and ‘charitable trust’ in Schedule 6 to FA 2010 apply.
Part 2: Transitory provision
464.Paragraph 4 provides for special rules for the first chargeable year (1 April 2013 to 31 March 2014) of annual tax on enveloped dwellings. In particular it provides for returns to be delivered by 1 October 2013 and for payment to be on 31 October 2013 for those dwellings held on 1 April 2013, or which would otherwise file returns prior to 1 October 2013.
