PART 3 U.K. Annual tax on enveloped dwellings

Modifications etc. (not altering text)

C1 Pt. 3 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 223(8)(9)(e)

C2 Pt. 3 modified (temp.) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 24 para. 2

Administration and payment of tax U.K.

162 Returns, enquiries, assessments and other administrative matters U.K.

(1) Schedule 33 contains provision about returns, enquiries and related matters.

(2) The Treasury may by regulations—

(a) make any amendments of Schedule 33 that they may at any time think appropriate;

(b) make any amendment of any other provision of this Part that may be necessary in consequence of provision under paragraph (a).