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Finance Act 2014
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110ATED: further reduction in threshold from 1 April 2016
This section has no associated Explanatory Notes
(1)Part 3 of FA 2013 (annual tax on enveloped dwellings) is amended as follows.
(2)In section 94(2)(a) (charge to tax), for “£1 million” substitute “£500,000”.
(3)In section 99 (amount of tax chargeable), in the table in subsection (4), before the first entry insert—
| “£3,500 | More than £500,000 but not more than £1 million.” |
(4)The amendments made by this section have effect for chargeable periods beginning on or after 1 April 2016.
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