224Court proceedingsS
This section has no associated Explanatory Notes
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).
Commencement Information
I1S. 224 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)