Revenue Scotland and Tax Powers Act 2014
2014 asp 16
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.
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