http://www.legislation.gov.uk/id/ukpga/2015/11

PART 2Excise duties and other taxes

Annual tax on enveloped dwellings

70ATED: annual chargeable amount

1

In section 99 of FA 2013 (amount of tax chargeable), in the table in subsection (4), for the last four entries substitute—

£23,350
More than £2 million but not more than £5 million.
£54,450
More than £5 million but not more than £10 million.
£109,050
More than £10 million but not more than £20 million.
£218,200
More than £20 million.

2

The amendment made by subsection (1) has effect for the chargeable period beginning on 1 April 2015 and, subject to section 101 of FA 2013, for subsequent chargeable periods.

3

Section 101(1) of FA 2013 does not apply in relation to the chargeable period beginning on 1 April 2015.

4

Accordingly, the Treasury is not required to make an order under section 101(5) of FA 2013 in respect of that period.

£23,350	More than £2 million but not more than £5 million.
£54,450	More than £5 million but not more than £10 million.
£109,050	More than £10 million but not more than £20 million.
£218,200	More than £20 million.