Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 35 U.K. Annual tax on enveloped dwellings: miscellaneous amendments and transitory provision

PART 1 U.K. Miscellaneous amendments

Disclosure of tax avoidance schemes U.K.

2 U.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.”