159 Annual tax on enveloped dwellings return
Finance Act 2013 (2013 c 29) | Legislation

159  Annual tax on enveloped dwellings return

(1)     Where tax is charged on a person for a chargeable period with respect to a single-dwelling interest the person must deliver a return for the period with respect to the interest.

(2)     A return under subsection (1) must be delivered by the end of the period of 30 days beginning with first day in the

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