Customs and Excise Management Act 1979

175 Scotland—special provisions.U.K.

(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)F1