Section 221 Issue of tax demands and receiptsI1
(1)
Where tax is due and payable, Revenue Scotland may demand the sum charged from the person liable to pay it.
(2)
On payment of the tax, Revenue Scotland must give a receipt.
Annotations
Commencement
- I1
S. 221 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)