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Legislation

Finance Act 2015

Crossheading Administration of tax

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Section 103 Responsibility for collection and management
Section 104 Penalties etc
Section 105 Information and inspection powers etc

Administration of tax
Responsibility for collection and management

Section 103 | Responsibility for collection and management

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 3 repealed (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(3)