Date-stamp loading
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 15 December 2022 - onwards
    Version 1 of 1    

653BD. Assessments, enquiries and appeals

(1) Sections 959Y, 959Z, 959AA, 959AC, 959AD and 959AE shall apply to vacant homes tax, subject to the following modifications:

(a) a reference to a 'person' or a 'chargeable person' shall be construed as a reference to a chargeable person within the meaning of this Part;

(b) a reference to a 'chargeable period' shall be construed as a reference to a chargeable period within the meaning of this Part;

(c) a reference to a 'return' shall be construed as including a return within the meaning of this Part;

(d) a reference to 'self-assessment' shall be construed as a reference to a self-assessment within the meaning of this Part;

(e) a reference to 'any allowance, deduction, relief or tax credit for a chargeable period' shall be construed as including a reference to an exemption under this Part.

(2) A chargeable person aggrieved by an assessment or an amended assessment, as the case may be, made on that person pursuant to the provisions referred to in subsection (1), as applied subject to t

Comparing proposed amendment...