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Customs and Excise Management Act 1979
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175Scotland-special provisions
(1)In the application of this Act to Scotland—
(a)any reference to costs shall be construed as a reference to expenses;
(b)any provision that any amount shall be recoverable summarily as a civil debt shall be construed as if the word " summarily " were omitted ;
(c)any reference to a plaintiff shall be construed as a reference to a pursuer ;
(d)any reference to a magistrates' court shall be construed as a reference to the sheriff court.
(2)No Commissioner or officer and no person appointed by the Commissioners to discharge any duty relating to customs or excise shall be compelled to serve on any jury in Scotland whatsoever.
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