{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-12/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-12/paragraph-6.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/12/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "Tax may be sued for and recovered from the person charged—\n(a) as a debt due to the Crown, or\n(b) by any other means by which a debt of record or otherwise due to the Crown may be sued for and recovered,\nby proceedings in the High Court or, in Scotland, in the Court of Session sitting as the Court of Exchequer.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words repealed",
      "affecting": "nia/2015/9",
      "affecting_title": "Justice Act (Northern Ireland) 2015"
    },
    {
      "type": "words substituted",
      "affecting": "nia/2015/9",
      "affecting_title": "Justice Act (Northern Ireland) 2015"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/schedule/12/paragraph/6",
    "retrieved_at": "2026-10-29T09:18:27.996599+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."
}