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Finance Act 2013

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This is the original version (as it was originally enacted).

Disclosure of tax avoidance schemes

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2In section 318(1) of FA 2004 (disclosure of tax avoidance schemes: interpretation), in the definition of “tax”—

(a)omit the “or” after paragraph (f), and

(b)after paragraph (g) insert , or

(h)annual tax on enveloped dwellings.

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