Finance Act 2014, Section 110 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)Part 3 of FA 2013 (annual tax on enveloped dwellings) is amended as follows.
(2)In section 94(2)(a) (charge to tax), for “£1 million” substitute “ £500,000 ”.
(3)In section 99 (amount of tax chargeable), in the table in subsection (4), before the first entry insert—
| “£3,500 | More than £500,000 but not more than £1 million.” |
(4)The amendments made by this section have effect for chargeable periods beginning on or after 1 April 2016.
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