Finance Act 2013

PART 1 U.K. Miscellaneous amendments

Provisional collection of taxes U.K.

1 U.K. In section 1(1) of the Provisional Collection of Taxes Act 1968 (temporary statutory effect of House of Commons resolutions), after “stamp duty land tax,” insert “ annual tax on enveloped dwellings, ”.

Disclosure of tax avoidance schemes U.K.

2 U.K. In section 318(1) of FA 2004 (disclosure of tax avoidance schemes: interpretation), in the definition of “tax”—

(a) omit the “or” after paragraph (f), and

(b) after paragraph (g) insert “, or

(h) annual tax on enveloped dwellings.”

Definitions relating to charities U.K.

3 U.K. In paragraph 7 of Schedule 6 to FA 2010 (definition of “charity”, “charitable company” and “charitable trust”)—

(a) omit the “and” after paragraph (g), and

(b) after paragraph (h) insert “, and

(i) annual tax on enveloped dwellings.”