[F121B(1)Where a person has delivered, for a chargeable period with respect to a single-dwelling interest—U.K.
(a)an annual tax on enveloped dwellings return, or
(b)a return of the adjusted chargeable amount,
a taxpayer notice may not be given for the purpose of checking the person's annual tax on enveloped dwellings position as regards the matters dealt with in that return.
(2)Sub-paragraph (1) does not apply where, or to the extent that, any of conditions A to C is met.
(3)Condition A is that notice of enquiry has been given in respect of—
(a)the return, or
(b)a claim (or an amendment of a claim) made by the person in relation to the chargeable period,
and the enquiry has not been completed.
(4)In sub-paragraph (3) “notice of enquiry” means a notice under paragraph 8 of Schedule 33 to FA 2013 or paragraph 7 of Schedule 11A to FA 2003 (as applied by paragraphs 28(2) and 31(3) of Schedule 33 to FA 2013).
(5)Condition B is that, as regards the person, an officer of Revenue and Customs has reason to suspect that—
(a)an amount that ought to have been assessed to annual tax on enveloped dwellings for the chargeable period may not have been assessed,
(b)an assessment to annual tax on enveloped dwellings for the chargeable period may be or have become insufficient, or
(c)relief from annual tax on enveloped dwellings for the chargeable period may be or have become excessive.
(6)Condition C is that the notice is given for the purpose of obtaining any information or document that is also required for the purpose of checking that person's position as regards a tax other than annual tax on enveloped dwellings.
(7)In this Schedule references to a “single-dwelling interest” are to be read in accordance with section 108 of FA 2013.]
Textual Amendments
F1Sch. 36 para. 21B and cross-heading inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 34 para. 3