Point in time view as at 01/10/2009.
Finance Act 2003, Paragraph 6 is up to date with all changes known to be in force on or before 07 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.
6U.K.Tax may be sued for and recovered from the person charged—
(a)as a debt due to the Crown, or
(b)by any other means by which a debt of record or otherwise due to the Crown may be sued for and recovered,
by proceedings in the High Court or, in Scotland, in the Court of Session sitting as the Court of Exchequer.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
