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Paragraph 11

(1)

Paragraph 5 is amended as follows.

(2)

In sub-paragraph (1) for “5 April 2013” substitute “ 5 April in the relevant year ”.

(3)

In sub-paragraph (3) for “6 April 2013” substitute “ 6 April in the relevant year ”.

(4)

For sub-paragraph (6) substitute—

“(6)

In this paragraph—

  • “chargeable interest” has the same meaning as in Part 3 of the Finance Act 2013 (annual tax on enveloped dwellings) (see section 107 of that Act);

  • “relevant year” has the meaning given by paragraph 2.”