{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-12/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-12/paragraph-1.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/12/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) Where tax is due and payable, a collector may make demand of the sum charged from the person liable to pay it.\n(2) On payment of the tax, the collector shall if so requested give a receipt.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words repealed",
      "affecting": "nia/2015/9",
      "affecting_title": "Justice Act (Northern Ireland) 2015"
    },
    {
      "type": "words substituted",
      "affecting": "nia/2015/9",
      "affecting_title": "Justice Act (Northern Ireland) 2015"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/schedule/12/paragraph/1",
    "retrieved_at": "2026-10-29T09:18:27.996599+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}