161 Return to include self assessment
Finance Act 2013 (2013 c 29) | Legislation

161  Return to include self assessment

(1)     A return must include a self assessment.

[(2)     In subsection (1) “return” means—

(a)     an annual tax on enveloped dwellings return, or

(b)     a return of the adjusted chargeable amount.

(2A)     The reference in subsection (2)(a) to

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