Paragraph 4

In relation to the chargeable period beginning on 1 April 2013, section 159(annual tax on enveloped dwellings return) has effect as if subsections (2) and (3) of that section provided as follows—

“(2)

A return under subsection (1) must be delivered by the end of 1 October 2013 if the days on which the person is within the charge with respect to the interest include 1 April 2013.

(3)

If the days on which the person is within the charge with respect to the interest do not include 1 April 2013, the return must be delivered—

(a)

by the end of 1 October 2013, or

(b)

by the end of the period of 30 days beginning with the first day in the chargeable period on which the person is within the charge with respect to the interest,

whichever is the later.”