- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
1Schedule 36 to FA 2008 (information and inspection powers) is amended as follows.
2In paragraph 12A (powers to inspect property for valuation etc), in sub-paragraph (3)—
(a)omit the “or” after paragraph (d), and
(b)after paragraph (e) insert “, or
(f)annual tax on enveloped dwellings.”
3After paragraph 21A insert—
21B(1)Where a person has delivered, for a chargeable period with respect to a single-dwelling interest—
(a)an annual tax on enveloped dwellings return, or
(b)a return of the adjusted chargeable amount,
a taxpayer notice may not be given for the purpose of checking the person’s annual tax on enveloped dwellings position as regards the matters dealt with in that return.
(2)Sub-paragraph (1) does not apply where, or to the extent that, any of conditions A to C is met.
(3)Condition A is that notice of enquiry has been given in respect of—
(a)the return, or
(b)a claim (or an amendment of a claim) made by the person in relation to the chargeable period,
and the enquiry has not been completed.
(4)In sub-paragraph (3) “notice of enquiry” means a notice under paragraph 8 of Schedule 33 to FA 2013 or paragraph 7 of Schedule 11A to FA 2003 (as applied by paragraphs 28(2) and 31(3) of Schedule 33 to FA 2013).
(5)Condition B is that, as regards the person, an officer of Revenue and Customs has reason to suspect that—
(a)an amount that ought to have been assessed to annual tax on enveloped dwellings for the chargeable period may not have been assessed,
(b)an assessment to annual tax on enveloped dwellings for the chargeable period may be or have become insufficient, or
(c)relief from annual tax on enveloped dwellings for the chargeable period may be or have become excessive.
(6)Condition C is that the notice is given for the purpose of obtaining any information or document that is also required for the purpose of checking that person’s position as regards a tax other than annual tax on enveloped dwellings.
(7)In this Schedule references to a “single-dwelling interest” are to be read in accordance with section 108 of FA 2013.”
4In paragraph 37 (partnerships), after sub-paragraph (2A) insert—
“(2B)Where, in respect of a single-dwelling interest (see paragraph 21B(7)) to which one or more companies are or were entitled as members of a partnership, any member of the partnership has—
(a)delivered an annual tax on enveloped dwellings return or a return of the adjusted chargeable amount under Part 3 of FA 2013, or
(b)made a claim under that Part of that Act,
paragraph 21B (restrictions where taxpayer has delivered return) has effect as if that return had been delivered, or that claim had been made, by each member of the partnership.”
5In paragraph 63(1) (meaning of “tax” in the Schedule), after paragraph (h) insert—
“(ha)annual tax on enveloped dwellings,”.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: