http://www.legislation.gov.uk/id/ukpga/2013/29/schedule/34/part/2

SCHEDULES

SCHEDULE 34Annual tax on enveloped dwellings: information and enforcement

PART 2Penalties

Failure to make returns

7

1

In Schedule 55 to FA 2009 (penalty for failure to make returns etc), in the Table in paragraph 1, after item 11 insert—

11A
Annual tax on enveloped dwellings
Annual tax on enveloped dwellings return under section 159 of FA 2013
11B
Annual tax on enveloped dwellings
Return of adjusted chargeable amount under section 160 of FA 2013

2

That Schedule, as amended by sub-paragraph (1), is taken to have come into force for the purposes of annual tax on enveloped dwellings on the date on which this Act is passed.

11A	Annual tax on enveloped dwellings	Annual tax on enveloped dwellings return under section 159 of FA 2013
11B	Annual tax on enveloped dwellings	Return of adjusted chargeable amount under section 160 of FA 2013