Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 10 S Enforcement of payment of tax

CHAPTER 1 S Enforcement: general

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.

Commencement Information

I1 S. 221 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)