There are currently no known outstanding effects for the Finance Act 2013, Cross Heading: Disclosure of tax avoidance schemes.
2U.K.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.”
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