Finance Act 2011 (c. 11)

SCHEDULES

SCHEDULE 22 U.K. Transfers involving multiple dwellings

Other amendments of Part 4 of FA 2003 U.K.

F1 4 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 22 para. 4 omitted (with effect in accordance with Sch. 39 para. 10(4) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 8(2)(f) (with Sch. 39 paras. 11-13)

5 U.K. In section 87(3) of that Act (interest on unpaid tax), after paragraph (a) insert—

“(aza) in the case of an amount payable by virtue of paragraph 6 of Schedule 6B (adjustment for change of circumstances), the date of the event;”.

6 U.K. In paragraph 9 of Schedule 5 to that Act (amount of tax chargeable: rent)—

(a) in sub-paragraph (4), after “section 55” insert “ or Schedule 6B ”, and

(b) in sub-paragraph (5), after “section” insert “ or Schedule ”.

7 U.K. In paragraph 12(2A) of Schedule 10 to that Act (notice of enquiry into return), for “or 81A (return or further return in consequence of later linked transaction)” substitute “ , 81A (return or further return in consequence of later linked transaction) or paragraph 6 of Schedule 6B (adjustment for change of circumstances) ”.

8 U.K. In paragraphs 11(2C) and 19(2C) of Schedule 15 to that Act (partnerships), in the substituted sub-paragraph (4), for “ as it has ” substitute “or Schedule 6B as they have”.