SCHEDULES
C1SCHEDULE 12Stamp duty land tax: collection and recovery of tax
Annotations:
Modifications etc. (not altering text)
Part 1General
Issue of tax demands and receipts
1
1
Where tax is due and payable, a collector may make demand of the sum charged from the person liable to pay it.
2
On payment of the tax, the collector shall if so requested give a receipt.
Sch. 12 applied (17.7.2013) by Finance Act 2013 (c. 29), s. 165