# Finance Act 2013, Paragraph 55


(1) This paragraph applies where—
(a) section 97(2) applies and the other persons mentioned in section 97(1)(b) include a company, or
(b) section 97(4) applies and P is a company.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/33/paragraph/55 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-33/paragraph-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.