Skip to main content
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 15 December 2022 - onwards

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.