# Finance Act 2013, Section 158: Responsibility for collection and management


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

---
Source: https://www.legislation.gov.uk/ukpga/2013/29/section/158 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-158
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.