Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 10 S Enforcement of payment of tax

CHAPTER 1 S Enforcement: general

Valid from 01/04/2015

Court proceedings S

224 Court proceedings S

Tax due and payable may be sued for and recovered from the person liable to pay it as a debt due to the Crown by proceedings—

(a) in the sheriff court, or

(b) in the Court of Session (sitting as the Court of Exchequer).