Part 2 Penalties
Finance Act 2013 (2013 c 29) | Legislation

Part 2 Penalties

Errors in returns

6

In Schedule 24 to FA 2007 (penalties for errors), in the Table in paragraph 1, after the entry relating to stamp duty reserve tax insert—

“Annual tax on enveloped dwellingsAnnual tax on enveloped dwellings return.
Annual tax on enveloped dwellingsReturn of adjusted chargeable amount.â€

Failure to make returns

7

(1)     In Schedule 55 to FA 2009 (penalty for failure to make returns etc), in the Table in paragraph 1, after item 11 insert—

“11´¡Annual tax on enveloped dwellingsAnnual tax on enveloped dwellings return under section 159 of FA 2013
11BAnnual tax on enveloped dwellingsReturn of adjusted chargeable amount
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