Paragraph 5

In relation to the chargeable period beginning on 1 April 2013, section 163(payment of tax) has effect as if subsection (1) of that section provided as follows—

“(1)

Tax charged on a person under section 99 with respect to a single-dwelling interest must be paid—

(a)

by the end of 31 October 2013, or

(b)

if later, by the end of the filing date for the return.”