Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 10 S Enforcement of payment of tax

CHAPTER 1 S Enforcement: general

Valid from 01/04/2015

Issue of tax demands and receipts S

221 Issue of tax demands and receipts S

(1) Where tax is due and payable, Revenue Scotland may demand the sum charged from the person liable to pay it.

(2) On payment of the tax, Revenue Scotland must give a receipt.