# Finance Act 2003, Paragraph 1


(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.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/12/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-12/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.