# Finance Act 2013, 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.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/35/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-35/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.