Schedule 31 - Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals

Finance Bill – in a Public Bill Committee am 2:45 pm ar 13 Mehefin 2013.

Danfonwch hysbysiad imi am ddadleuon fel hyn

Amendments made: 95, in schedule 31, page 393, line 17, leave out paragraph 2 and insert—

2 In this Part of this Act—

(a) references to the delivery of an annual tax on enveloped dwellings return are to the delivery of a return that complies with all requirements imposed by or under any of sections 157 and 159 and paragraph 1;

(b) references to the delivery of a return of the adjusted chargeable amount are to the delivery of a return that complies with all requirements imposed by or under any of sections 158 and 159 and paragraph 1.’.

Amendment 96, in schedule 31, page 399, line 11, leave out ‘an annual tax on enveloped dwellings return’ and insert ‘a return of the adjusted chargeable amount’.

Amendment 97, in schedule 31, page 400, line 29, leave out from ‘27’ to end of line 30 and insert ‘“taxpayer” means—

(a) in relation to an assessment under paragraph 21, the chargeable person;

(b) in relation to an assessment under paragraph 22, the person mentioned in paragraph 22(1).’.

Amendment 98, in schedule 31, page 402, line 23, leave out ‘paragraph’ and insert ‘paragraphs 24 and’.

Amendment 99, in schedule 31, page 415, line 34, after ‘157’ insert ‘or158’.

Amendment 100, in schedule 31, page 416, line 2, leave out ‘an annual tax on enveloped dwellings’ and insert ‘a’.—(Mr Gauke.)

Schedule 31, as amended, agreed to.