Section 224 Court proceedingsI1
Tax due and payable may be sued for and recovered from the person liable to pay it as a debt due to the Crown by proceedings—
(a)
in the sheriff court, or
(b)
in the Court of Session (sitting as the Court of Exchequer).
Annotations
Commencement
- I1
S. 224 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)