OpenLegislation

Administration and payment of tax Administration and payment of tax

United Kingdom

  1. 158Responsibility for collection and management
  2. 159Annual tax on enveloped dwellings return
  3. 159ARelief declaration returns
  4. 160Return of adjusted chargeable amount
  5. 161Return to include self assessment
  6. 162Returns, enquiries, assessments and other administrative matters
  7. 163Payment of tax
  8. 164Information and enforcement
  9. 165Collection and recovery of tax etc

Notes on Part 3

Modifications

C1

Pt. 3 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 223(8)(9)(e)

C2

Pt. 3 modified (temp.) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 24 para. 2