Introduction Details of the Schedule Part 1: Miscellaneous amendments
461.Paragraph 1 provides for annual tax on enveloped dwellings to be included in the taxes in the Provisional Collection of Taxes Act 1968.
462.Paragraph 2 provides for annual tax on enveloped dwellings to be included within the provisions relating to the disclosure of tax avoidance schemes (section 318 of FA 2004).
463.Paragraph 3 provides for annual tax on enveloped dwellings to be included as one of the taxes to which the definitions of ‘charity’, charitable company’ and ‘charitable trust’ in Schedule 6 to FA 2010 apply.