# Finance Act 2003, Paragraph 6


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.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/12/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-12/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.