Part 1 Information and Inspection Powers
Finance Act 2013 (2013 c 29) | Legislation

SCHEDULE 34 Annual Tax on Enveloped Dwellings: Information and Enforcement

Section 164

Part 1 Information and Inspection Powers

1

Schedule 36 to FA 2008 (information and inspection powers) is amended as follows.

2

In 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.â€

3

After paragraph 21A insert—

“Annual tax on enveloped dwellings: taxpayer notices following return
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)

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