Introductory text
Annual Tax On Enveloped Dwellings
Made 22nd July 2013
Laid before the House of Commons 22nd July 2013
Coming into force 12th August 2013
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred on them by paragraphs 1(1) and 1(2) of Schedule 33 to the Finance Act 2013 f1 and section 133 of the Finance Act 1999 f2, make the following Regulations:
Annotations
Footnotes
- f1
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2013 c.29. Paragraph 57 of Schedule 33 to the Finance Act 2013 defines “return”, except where the contrary is indicated, as meaning an annual tax on enveloped dwelling return or a return of the adjusted chargeable amount. These terms are defined in sections 159 and 160 of the Act.
- f2
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1999 c.16; although section 133 enables such regulations to be made by the Commissioners of Inland Revenue, Commissioners of Customs and Excise (or the Treasury), this must be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs in line with section 50(1) of the Commissioners for Revenue and Customs Act 2005 (c.11).