Finance Act 2013
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Change 1
106 Adjustment of amount chargeable
(1) Where tax is charged for a chargeable period with respect to a single-dwelling interest and the adjusted chargeable amount is greater than the initial charged amount, the amount of tax charged is taken to be increased to the adjusted chargeable amount. (2) In this section “the initial charged amount” means the amount of tax charged under section 99 for the period in respect of the interest. (3) Subsection (4) applies where— (a) tax is charged for a chargeable period with respect to a single-dwelling interest, (b) the adjusted chargeable amount is less than the initial charged amount, and (c) a claim for relief is made under this subsection. (4) The amount of tax charged for the period with respect to the interest is taken to be reduced (at the end of the chargeable period) to the adjusted chargeable amount. (5) Relief under subsection (3) must be claimed— (a) in an annual tax on enveloped dwellings return, or (b) by amending an annual tax on enveloped dwellings return. (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7) Relief under subsection (3) may be given by repayment of tax or otherwise. (8) See also section 160 (return of adjusted amount chargeable); and see section 163(2) for provision about payment of additional tax by reference to the adjusted chargeable amount.
106 Adjustment of amount chargeable
(1) Where tax is charged for a chargeable period with respect to a single-dwelling interest and the adjusted chargeable amount is greater than the initial charged amount, the amount of tax charged is taken to be increased to the adjusted chargeable amount. (2) In this section “the initial charged amount” means the amount of tax charged under section 99 for the period in respect of the interest. (3) Subsection (4) applies where— (a) tax is charged for a chargeable period with respect to a single-dwelling interest, (b) the adjusted chargeable amount is less than the initial charged amount, and (c) a claim for relief is made under this subsection. (4) The amount of tax charged for the period with respect to the interest is taken to be reduced (at the end of the chargeable period) to the adjusted chargeable amount. (5) Relief under subsection (3) must be claimed— (a) in an annual tax on enveloped dwellings return, or (b) by amending an annual tax on enveloped dwellings return. (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7) Relief under subsection (3) may be given by repayment of tax or otherwise. (8) See also section 160 (return of adjusted amount chargeable); and see section 163(2) for provision about payment of additional tax by reference to the adjusted chargeable amount.
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