http://www.legislation.gov.uk/id/ukpga/2013/29

SCHEDULES

SCHEDULE 34Annual tax on enveloped dwellings: information and enforcement

PART 2Penalties

Failure to make payments on time

9 (1)

The Table in paragraph 1 of that Schedule is amended as follows.

(2)

After item 10 insert—

“10A
Annual tax on enveloped dwellings
Amount payable under section 163(1) or (2) of FA 2013 (except an amount falling within item 23).
The date falling 30 days after the date specified in section 163(1) or (2) of FA 2013 as the date by which the amount must be paid”.

(3)

After item 15 insert—

“15A
Annual tax on enveloped dwellings
Amount shown in determination under paragraph 18 of Schedule 33 to FA 2013
The date falling 30 days after the filing date for the return in question”.

(4)

In item 17, in the second column, for “or 10” substitute “ , 10 or 10A ” and in the third column for “15” substitute “ 15A ”.