73 ATED: returns
Finance Act 2015 (2015 c 11) | Legislation

73  ATED: returns

(1)     Part 3 of FA 2013 (annual tax on enveloped dwellings) is amended as follows.

(2)     In section 159 (annual tax on enveloped dwellings return), after subsection (3) insert—

“(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.”

(3)     After section 159 insert—

“159A Relief declaration returns

(1)     “Relief declaration return” means an annual tax on enveloped dwellings return which—

(a)     states that it is a relief declaration return,

(b)     relates to one (and only one) of the types of relief listed in the table in subsection (9), and

(c)     specifies which type of relief it relates to.

(2)     A relief declaration return may be made in respect of one or more single-dwelling interests.

(3)

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