{
  "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-175",
  "json_url": "https://openlegislation.uk/customs-and-excise-management-act-1979/section-175.json",
  "legislation": "ukpga/1979/2",
  "legislation_title": "Customs and Excise Management Act 1979",
  "legislation_url": "https://openlegislation.uk/customs-and-excise-management-act-1979",
  "path": "section/175",
  "kind": "section",
  "number": "175",
  "heading": "Scotland—special provisions.",
  "text": "(1) In the application of this Act to Scotland—\n(a) any reference to costs shall be construed as a reference to expenses;\n(b) any provision that any amount shall be recoverable summarily as a civil debt shall be construed as if the word “summarily” were omitted;\n(c) any reference to a plaintiff shall be construed as a reference to a pursuer;\n(d) any reference to a magistrates’ court shall be construed as a reference to the sheriff court.\n(2)",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 175(2) repealed by Law Reform (Miscellaneous Provisions) (Scotland) Act 1980 (c. 55, SIF 72:2), s. 28(2), Sch. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/2/section/175",
    "retrieved_at": "2026-10-29T10:19:19.216576+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}