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Statutory Instruments

2014 No. 854

Annual Tax On Enveloped Dwellings

The Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order 2014

Made

26th March 2014

The Treasury make the following Order in exercise of the powers conferred by section 101(5) of the Finance Act 2013( 1 ).

Citation

1. This Order may be cited as the Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order 2014.

Chargeable amounts

2. The amounts that by virtue of section 101 (indexation of annual chargeable amounts) of the Finance Act 2013 are to be the annual chargeable amounts for the chargeable period beginning on 1st April 2014 are determined in accordance with the following table, by reference to the taxable value of the interest on the relevant day.

Annual chargeable amount Taxable value of the interest on the relevant day
£15,400 More than £2 million but not more than £5 million.
£35,900 More than £5 million but not more than £10 million.
£71,850 More than £10 million but not more than £20 million.
£143,750

More than £20 million.

Sam Gyimah

Anne Milton

Two of the Lords Commissioners of Her Majesty’s Treasury

26th March 2014

( 1 )

2013 c. 29 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order 2014 (2014/854)

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