PART 3

Annual tax on enveloped dwellings

Administration and payment of tax

Annual tax on enveloped dwellings return
159
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.
3A
Where a person—
a
would (apart from this subsection) be required in accordance with subsection (2) to deliver a return for a chargeable period (“the later period”) by 30 April in that period, and
b
is also required in accordance with subsection (3) to deliver a return for the previous chargeable period by a date (“the later date”) which is later than 30 April in the later period,
subsection (2) has effect as if it required the return mentioned in paragraph (a) to be delivered by the later date.
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”.
S. 159 modified (17.7.2014) by Finance Act 2014 (c. 26), s. 109(5)(6)
Pt. 3 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 223(8)(9)(e)
S. 159 modified (26.3.2015) by Finance Act 2015 (c. 11), s. 73(7)(8)
S. 159(3A) inserted (with effect in accordance with s. 73(6) of the amending Act) by Finance Act 2015 (c. 11), s. 73(2)
Pt. 3 modified (temp.) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 24 para. 2