Regulation 9 Annual tax on enveloped dwellings

After regulation 9(5) insert—

“(6)

Subject to regulation 10(7) and (8) in the case of a person who—

(a)

expects an advantage to arise in respect of that person’s liability to pay, entitlement to a repayment of, or deferment of the liability to pay, annual tax on enveloped dwellings as a result of notifiable arrangements; and

(b)

is required to make a return to HMRC under section 159 of the Finance Act 2013^f1 in respect of annual tax on enveloped dwellings;

the prescribed information shall be included in the return under that section.”.