Introduction Details of the Schedule Part 2: Transitory provision
464.Paragraph 4 provides for special rules for the first chargeable year (1 April 2013 to 31 March 2014) of annual tax on enveloped dwellings. In particular it provides for returns to be delivered by 1 October 2013 and for payment to be on 31 October 2013 for those dwellings held on 1 April 2013, or which would otherwise file returns prior to 1 October 2013.