(1)Section 67(1) of the Taxes Management Act 1970 (recovery of tax in sheriff court) shall be amended as follows—
(a)for the words " does not exceed £250 " there shall be substituted the words " does not exceed the sum for the time being specified in section 35(1)(a) of the [1971 c. 58.] Sheriff Courts (Scotland) Act 1971 ";
(b)the words " or in the sheriff's small debt court, whichever is appropriate " shall be omitted.
(2)This section shall come into force on 1st September 1976.