http://www.legislation.gov.uk/ukpga/2013/29/section/154/notesExplanatory Notes to Finance Act 2013HM Revenue & CustomsHM TreasuryKing's Printer of Acts of Parliament2020-04-22
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/29" id="c00001" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="0029">Finance Act 2013</Citation>
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17 July 2013
Introduction<CitationSubRef id="c00560" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/section/94" CitationRef="c00001" SectionRef="section-94">Sections 94</CitationSubRef> – <CitationSubRef id="c00561" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/section/174" CitationRef="c00001" SectionRef="section-174">174</CitationSubRef>, <CitationSubRef id="c00563" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/schedule/33" CitationRef="c00001" SectionRef="schedule-33">Schedules 33</CitationSubRef>, <CitationSubRef id="c00564" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/schedule/34" CitationRef="c00001" SectionRef="schedule-34">34</CitationSubRef>, <CitationSubRef id="c00565" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/schedule/35" CitationRef="c00001" SectionRef="schedule-35">35</CitationSubRef>: Annual Tax on Enveloped DwellingsDetails of the Sections
<CitationSubRef id="c00701" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/section/154" CitationRef="c00001" SectionRef="section-154">Section 154</CitationSubRef> – Bodies established for national purposes
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Subsection (1) provides that a bodies listed in subsection (2) are not a companies for the purposes of the annual tax on enveloped dwellings.
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Subsection (2) lists the 4 relevant bodies for the purposes of subsection (1).