SCHEDULES

SCHEDULE 12 U.K.Stamp duty land tax: collection and recovery of tax

Part 2 U.K.Court proceedings

Proceedings in High Court or Court of Session U.K.

6 U.K.Tax may be sued for and recovered from the person charged—

(a) as a debt due to the Crown, or

(b) by any other means by which a debt of record or otherwise due to the Crown may be sued for and recovered,

by proceedings in the High Court or, in Scotland, in the Court of Session sitting as the Court of Exchequer.