# Finance Act 1996, Paragraph 11


Tax due from any person shall be recoverable as a debt due to the Crown.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/5/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-5/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.