# Revenue Scotland and Tax Powers Act 2014, Section 221: Issue of tax demands and receipts


(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.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/221 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-221
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.