Part 1 Returns
Finance Act 2013 (2013 c 29) | Legislation

SCHEDULE 33 Annual Tax on Enveloped Dwellings: Returns, Enquiries, Assessments and Appeals

Section 162

Part 1 Returns

Contents of return

1

(1)     The Commissioners for Her Majesty's Revenue and Customs may by regulations make provision about—

(a)     the form and content of a return;

(b)     the method of delivering a return.

(2)     Regulations under sub-paragraph (1) may make different provision for different purposes.

(3)     Every return must include a declaration by the person making it to the effect that the return is correct and complete to the best of the person's knowledge.

(4)     A return is treated as containing any information provided by the person making the return for the purpose of completing the return.

2

In this Part of this Act—

(a)

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