Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 10 S Enforcement of payment of tax

CHAPTER 1 S Enforcement: general

Court proceedings S

224 Court proceedings S

Tax due and payable may be sued for and recovered from the person liable to pay it as a debt due to the Crown by proceedings—

(a) in the sheriff court, or

(b) in the Court of Session (sitting as the Court of Exchequer).

Commencement Information

I1 S. 224 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)