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—U.K.
| “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.