231 Special case: annual tax on enveloped dwellings
Finance Act 2014 (2014 c 26) | Legislation

231  Special case: annual tax on enveloped dwellings

(1)     This section applies to modify the application of this Part in the case of—

(a)     a return or claim in respect of annual tax on enveloped dwellings, or

(b)     a tax appeal within section 203(h), or any appeal within section 203(i) which derives from such an appeal.

(2)     If the responsible partners of a partnership are the chargeable person in relation to the tax to which the return or claim or appeal relates—

(a)     anything required or authorised by this Part to be done in relation to P must be done in relation to all of those partners, and

(b)     any liability of P in respect of an accelerated payment, or a penalty

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