The Annual Tax on Enveloped Dwellings (Returns) Regulations 2013
These Regulations, which come into force on 12 August 2013 provide the Commissioners for Her Majesty’s Revenue and Customs (“the Commissioners”) with the authority to prescribe the form and content of an ATED return.
Lifecycle
Department
Made
22 Jul 2013
—
In force
12 Aug 2013
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred on them by paragraphs 1(1) and 1(2) of Schedule 33 to the Finance Act 2013and section 133 of the Finance Act 1999, make the following Regulations:
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