221Issue of tax demands and receiptsS
This section has no associated Explanatory Notes
(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
I1S. 221 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)