Valid from 17/07/2013
(1)Tax charged on a person under section 99 for a chargeable period with respect to a single-dwelling interest must be paid not later than the filing date for the annual tax on enveloped dwellings return required to be made for the period with respect to the interest.
(2)So far as a chargeable person's adjusted chargeable amount for a chargeable period with respect to a single-dwelling interest exceeds the amount payable under subsection (1) (as modified, where applicable, by section 100(3)), the amount of the difference must be paid not later than the filing date for the return of the adjusted chargeable amount under section 160.
(3)Tax payable as a result of the amendment of a return must be paid—
(a)immediately, or
(b)if the amendment is made on or before the filing date for the return, not later than that date.
(4)In subsection (3) “return” means—
(a)an annual tax on enveloped dwellings return, or
(b)a return of the adjusted chargeable amount.
(5)Tax payable in accordance with a determination or assessment by an officer of Revenue and Customs must be paid within the period of 30 days beginning with the day on which the determination or assessment is issued.