Explanatory Notes

Revenue Scotland and Tax Powers Act 2014

2014 asp 16

24 September 2014

The Act

Part 10 – Enforcement of Payment of Tax

Chapter 1 — Enforcement: General

Issue of tax demands and receipts

Section 221 – Issue of tax demands and receipts

260. This section provides Revenue Scotland with a power to demand a sum of tax that is due and payable from a taxpayer. Revenue Scotland must provide a receipt upon payment of the tax.