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(1)In Scotland, where the amount of tax for the time being due and payable under any assessment [does not exceed the sum for the time being specified in section 35(1)(a) of the Sheriff Courts (Scotland) Act 1971 F1] the tax may, without prejudice to any other remedy, be sued for and recovered from the person charged therewith as a debt due to the Crown by proceedings commenced in the name of a collector in the sheriff court . . . F2.
M1(2)Sections 65 and 66 above shall not apply in Scotland F3.
Textual Amendments
F1Finance Act 1976 s.58(1)having effect on1September1976.From September1976 S.I. 1976 No.900substituted the sum of£500for the sum of£250previously stated in theSheriff Courts (Scotland) Act 1971 (c.58) s.35(1)(a).
F2 Sheriff's small debt court abolished from 1 September 1976 by Sheriff Courts (Scotland) Act 1971 (c.58), s.35(2). Words omitted repealed by Finance Act 1976 (c. 40), s.58(1), Sch.15 Part III from that date..
F3S.I. 1980 No.397 (N.I.3). Art 68(2)and Sch. 1 Part IIwith effect from 19 April 1980.
Marginal Citations
M11964
(M) s.8(4); Sch.VI.
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