PART 3Annual tax on enveloped dwellings
Administration and payment of tax
162Returns, enquiries, assessments and other administrative matters
(1)
Schedule 33 contains provision about returns, enquiries and related matters.
(2)
The Treasury may by regulations—
(a)
make any amendments of Schedule 33 that they may at any time think appropriate;
(b)
make any amendment of any other provision of this Part that may be necessary in consequence of provision under paragraph (a).