OpenLegislation

Part 1 General

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

  1. Issue of tax demands and receipts
  2. Recovery of tax by distraint
  3. Recovery of tax by diligence in Scotland

Notes on Schedule 12

Modifications

C1

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