The First-tier Tribunal for Scotland Tax Chamber (Procedure) Regulations 2017

Enforcement of decisions

This section has no associated Policy Notes

21.  An order for the payment of a sum payable in pursuance of a decision of the First-tier Tribunal, or a copy of such an order certified by the First-tier Tribunal, may be enforced as if it were an extract registered decree arbitral bearing a warrant for execution issued by the sheriff court of any sheriffdom in Scotland.