SCHEDULES

SCHEDULE 12 U.K.Stamp duty land tax: collection and recovery of tax

Modifications etc. (not altering text)

C1 Sch. 12 applied (17.7.2013) by Finance Act 2013 (c. 29), s. 165

Part 1 U.K.General

Issue of tax demands and receipts U.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.