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.