Inheritance Tax Act 1984 (c. 51)

PART VIII U.K. ADMINISTRATION AND COLLECTION

Recovery of tax U.K.

243 Scotland: recovery of tax in sheriff court. U.K.

In Scotland, tax and interest on tax may, without prejudice to any other remedy, and if the amount of the tax and interest does not exceed the sum for the time being specified in section 35(1)(a) of the M1 Sheriff Courts (Scotland) Act 1971, be sued for and recovered in the sheriff court.

Modifications etc. (not altering text)

C1 See Part II, Other Legislation.

Marginal Citations

M1 1971 c.58.