# Revenue Scotland and Tax Powers Act 2014, Section 224: Court proceedings


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).

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Source: https://www.legislation.gov.uk/asp/2014/16/section/224 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-224
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.