SCHEDULES
SCHEDULE 35Annual tax on enveloped dwellings: miscellaneous amendments and transitory provision
PART 1Miscellaneous amendments
Provisional collection of taxes
1
In section 1(1) of the Provisional Collection of Taxes Act 1968 (temporary statutory effect of House of Commons resolutions), after “stamp duty land tax,” insert “
annual tax on enveloped dwellings,
”
.
Disclosure of tax avoidance schemes
2
In 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.
Definitions relating to charities
3
In paragraph 7 of Schedule 6 to FA 2010 (definition of “charity”, “charitable company” and “charitable trust”)—
a
omit the “and” after paragraph (g), and
b
after paragraph (h) insert
, and
i
annual tax on enveloped dwellings.