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Paragraph 1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Where tax is due and payable, a collector may make demand of the sum charged from the person liable to pay it.

(2)

On payment of the tax, the collector shall if so requested give a receipt.

Notes on Schedule 12

Modifications

C1

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