Point in time view as at 06/04/2005.
Finance Act 2003, Cross Heading: Proceedings in High Court or Court of Session is up to date with all changes known to be in force on or before 02 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.
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