Part 1 General
Finance Act 2003 (2003 c 14) | Legislation

SCHEDULE 12 Stamp Duty Land Tax: Collection and Recovery of Tax

Section 91

Part 1 General

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.

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1A

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Recovery of tax by distraint

2

(1)     In . . . Northern Ireland,

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