This is the original version (as it was originally enacted).
55(1)This paragraph applies where—
(a)section 97(2) applies and the other persons mentioned in section 97(1)(b) include a company, or
(b)section 97(4) applies and P is a company.
(2)Any obligation to deliver a return with respect to the single-dwelling interest for the chargeable period concerned is a joint obligation of the persons who are jointly and severally liable under subsection (2) or (as the case may be) (4) of section 97; and a single return is required.
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