{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-33/paragraph-55",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-33/paragraph-55.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/33/paragraph/55",
  "kind": "paragraph",
  "number": "55",
  "heading": null,
  "text": "(1) This paragraph applies where—\n(a) section 97(2) applies and the other persons mentioned in section 97(1)(b) include a company, or\n(b) section 97(4) applies and P is a company.\n(2) Any obligation to deliver a return with respect to the single-dwelling interest for the chargeable period concerned is a joint obligation of the persons who are jointly and severally liable under subsection (2) or (as the case may be) (4) of section 97; and a single return is required.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/33/paragraph/55",
    "retrieved_at": "2026-10-29T09:08:06.076240+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}