Make provision for all receipts printed in the United Kingdom to contain a
figure for the total amount of tax paid on the goods and services purchased.
Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and
consent of the Lords Spiritual and Temporal, and Commons, in this present
Parliament assembled, and by the authority of the same, as follows:—
Where a person or business sells goods or provides services, and where a
receipt is issued, that receipt must show the price of the product before any
taxation and duty is applied, the amount of tax and duty, and the total price.
A person who acts in contravention of regulations made under section 1
commits an offence.
A person guilty of an offence under this Act is liable on summary conviction to
a fine not exceeding level 5 on the standard scale.
(1) This Act may be cited as the Transparent Taxation (Receipts) Act 2012.
(2) This Act comes in to force on the day it is passed.
(3) This Act extends to the whole of the United Kingdom.