48Enforcement through civil proceedingsU.K.
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(1)A person's duty to comply with a requirement to which the person is subject under or by virtue of an information notice, an attendance notice, an interim order or a final order is enforceable by civil proceedings by the Secretary of State for an injunction, or for specific performance of a statutory duty under section 45 of the Court of Session Act 1988, or for any other appropriate relief or remedy.
(2)Subsection (1) applies whether or not the person is in the United Kingdom.