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Finance Act 2003
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- UK Public General Acts
- 2003 c. 14
- SCHEDULE 12
- Part 1
- Issue of tax demands...
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Finance Act 2003, Cross Heading: Issue of tax demands and receipts is up to date with all changes known to be in force on or before 23 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Issue of tax demands and receiptsU.K.
1(1)Where tax is due and payable, a collector may make demand of the sum charged from the person liable to pay it.U.K.
(2)On payment of the tax, the collector shall if so requested give a receipt.
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