244 Rights to address court.U.K.
An officer of the Board who is authorised by the Board to do so may address the court in any proceedings in a F1. . . sheriff court for the recovery of tax or interest on tax.
Textual Amendments
F1Words in s. 244 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 137(4) (with s. 137(7))