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Inheritance Tax Act 1984
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Inheritance Tax Act 1984, Section 243 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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- s. 74(4)(e) and word inserted by S.I. 2025/224 art. 7(2)
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- s. 74(4)(e) and word inserted by S.I. 2025/224 art. 7(2)
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 M1Sheriff Courts (Scotland) Act 1971, be sued for and recovered in the sheriff court.
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