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Taxes Management Act 1970

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67Inferior courts in Scotland

(1)In Scotland, where the amount of tax for the time being due and payable under any assessment does not exceed £250 the tax may, without prejudice to any other remedy, be sued for and recovered from the person charged therewith as a debt due to the Crown by proceedings commenced in the name of a collector in the sheriff court or in the sheriff's small debt court, whichever is appropriate.

(2)Sections 65 and 66 above shall not apply in Scotland.

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