Statute
Section 60 — Taxes Management Act 1970: Issue of demand notes and receipts.
Text of the provision Official document
Issue of demand notes and receipts. 60 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.
Official source: legislation.gov.uk
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