{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-60",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-60.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/60",
  "kind": "section",
  "number": "60",
  "heading": "Issue of demand notes and receipts.",
  "text": "(1) Every collector shall, when the tax becomes due and payable, make demand of the respective sums given to him in charge to collect, from the persons charged therewith, or at the places of their last abode, or on the premises in respect of which the tax is charged, as the case may require.\n(2) On payment of the tax, the collector shall if so requested give a receipt.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "S. 60 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 60 applied (with modifications) by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits)."
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Pt. 6 applied (with modifications) (8.12.2002) by The Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations 2002 (S.I. 2002/2820), regs. 1, 8(4) (with reg. 8(5)(6))"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "S. 60 applied (15.9.2016) by Finance Act 2016 (c. 24), s. 110(1)(a) (with s. 117)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "Pt. 6 applied (with modifications) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), reg. 97ZL (as inserted (with effect in accordance with s. 14(7) of the amending Act) by Finance Act 2016 (c. 24), s. 14(4)(5))"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "S. 60(1)(2) applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537), regs. 1(1), 3(1), Sch. Pt. I"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/60",
    "retrieved_at": "2026-10-29T10:51:31.747484+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."
}