Paragraph 4 I1

(1)

In Scotland, any sum which is due by way of contributions or by way of interest or penalty in respect of contributions may, without prejudice to any other remedy, be sued for and recovered from the person liable as a debt due to the Crown by proceedings commenced in the sheriff court in the name of an authorised officer.

(2)

An authorised officer may conduct any proceedings under this paragraph, although not an advocate or solicitor.

(3)

Paragraphs 2 and 3 above shall not apply in Scotland.

Annotations

Commencement

I1: Sch. 4 para. 4 wholly in force at 6.4.1999; Sch. 4 para. 4 not in force at Royal Assent see s. 28(3); Sch. 4 para. 4 in force for certain purposes at 1.4.1999 by S.I. 1999/527, art. 2(b), Sch. 2; and in force at 6.4.1999 in so far as not already in force by S.I. 1999/527, art. 2(c), Sch. 3