Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 10 Enforcement of payment of tax

CHAPTER 1 Enforcement: general

Issue of tax demands and receipts

221 Issue of tax demands and receipts

(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.