"Relief declaration return" means an annual tax on enveloped dwellings return which—
A relief declaration return may be made in respect of one or more single-dwelling interests.
A relief declaration return delivered to an officer of Revenue and Customs on a particular day ("the day of the claim") is treated as made in respect of any single-dwelling interest in relation to which the conditions in subsection (4) are met (but need not contain information which identifies the particular single-dwelling interest or interests concerned).
The conditions are that—
The statement under subsection (1)(a) in a relief declaration return is treated as a claim for interim relief (see section 100) with respect to the single-dwelling interest (or interests) in respect of which the return is made.
Subsection (7) applies where—
The existing return is treated as also made with respect to that other single-dwelling interest.
For the purposes of subsection (6)(b), the "relevant conditions" are the same as the conditions in subsection (4), except that for this purpose references in subsection (4) to the day of the claim are to be read as references to day S.
This table sets out the numbered types of relief to which the provisions specified in the left hand column relate—
Where a person—
the failure may be taken, for the purposes of Schedule 55 to FA 2009, to be a failure to make a single annual tax on enveloped dwellings return.
In this section—
"pre-claim period" has the same meaning as in section 100;
"taxable day", in relation to a person and a single-dwelling interest, means a day on which the person is within the charge with respect to the interest, other than a day which is relievable in relation to the interest.