Section 38 Administration, collection and enforcement.
United Kingdom
Schedule 7 to this Act shall have effect F1subject to section 46A(6) below, with respect to the administration, collection and enforcement of the tax.
Annotations
Textual amendments
- F1
Words in s. 38 inserted by Finance (No. 2) Act 1992 (c. 48), s. 14(2), Sch. 3 Pt. I para.38; S.I. 1992/2979, art. 4, Sch. Pt.II (with art. 5); S.I. 1992/3261, art. 3,Sch. (with art. 4)
Notes on the whole Act
Textual amendments
- F1
Act repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(2), Sch. 15 (with Sch. 13 paras. 2, 6, 9)