Administration and payment of tax Administration and payment of tax
United Kingdom
- 158Responsibility for collection and management
- 159Annual tax on enveloped dwellings return
- 159ARelief declaration returns
- 160Return of adjusted chargeable amount
- 161Return to include self assessment
- 162Returns, enquiries, assessments and other administrative matters
- 163Payment of tax
- 164Information and enforcement
- 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