Finance Act 2013 (c. 29)

PART 3 U.K. Annual tax on enveloped dwellings

Modifications etc. (not altering text)

C1 Pt. 3 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 223(8)(9)(e)

Administration and payment of tax U.K.

158 Responsibility for collection and management U.K.

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