# Taxes Management Act 1970, Section 60: Issue of demand notes and receipts.

Extent: E+W+S+N.I.

(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.
(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/1970/9/section/60 (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/section-60
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.