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Legislation
Finance Act 2013

Crossheading Administration and payment of tax

  • Section 158 Responsibility for collection and management
  • Section 159 Annual tax on enveloped dwellings return
  • Section 159A Relief declaration returns
  • Section 160 Return of adjusted chargeable amount
  • Section 161 Return to include self assessment
  • Section 162 Returns, enquiries, assessments and other administrative matters
  • Section 163 Payment of tax
  • Section 164 Information and enforcement
  • Section 165 Collection and recovery of tax etc
  1. Administration and payment of tax
  2. Responsibility for collection and management

Section 158 | Responsibility for collection and management

From legislation.gov.uk

The Commissioners for Her Majesty's Revenue and Customs are responsible for the collection and management of annual tax on enveloped dwellings.

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