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)

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Title guarantee and covenants for title

On the disposition of a property (whether by way of conveyance, transfer or charge), the party making the disposition will normally provide a title guarantee which implies standard form covenants for title. A landlord may give a title guarantee when granting a lease, but this is rare in practice.

LEXISNEXIS

Serving outside the jurisdiction with court permission—application and order

This Practice Note addresses issues when serving out of the jurisdiction and the permission of the court is required. It explains how to make an application and the form of order required. An application to serve out of the jurisdiction is generally made without notice and on the papers. Key

LEXISNEXIS

Criminal damage

Criminal damageGeneralSimple criminal damage is triable either way unless the value of the alleged damage is £5,000 or less, in which case the offence will be treated as if it were triable only summarily.Where the damage is caused by fire or the racially aggravated form of the offence is charged,

LEXISNEXIS

Forming enforceable contracts—consideration

Forming enforceable contracts—considerationThis Practice Note examines the doctrine of consideration and the key role it plays in English law in determining whether a contract is enforceable.A promise will only be capable of being contractually enforced if it is either made in a deed or made in