{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-67",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-67.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/67",
  "kind": "section",
  "number": "67",
  "heading": "Inferior courts in Scotland.",
  "text": "(1) In Scotland, tax due and payable ... may, without prejudice to any other remedy, be sued for and recovered from the person charged therewith as a debt due to the Crown by proceedings commenced in the name of a collector in the sheriff court ... .\n(1A) An officer of the Board who is authorised by the Board to do so may address the court in any proceedings under this section.\n(2) Sections 65 and 66 above shall not apply in Scotland.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 67(1) substituted (with application in accordance with s. 156(4) of the amending Act) by Finance Act 1995 (c. 4), s. 156(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 67(1) repealed (11.5.2001) by Finance Act 2001 (c. 9), s. 89(1), Sch. 33 Pt. 2(14) Note 1 (with s. 89(1))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sheriff's small debt court abolished from 1 September 1976 by Sheriff Courts (Scotland) Act 1971 (c.58), s.35(2). Words omitted repealed by Finance Act 1976 (c. 40), s.58(1), Sch.15 Part III from that date.."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 67(1A) inserted (with application in accordance with s. 156(4) of the amending Act) by Finance Act 1995 (c. 4), s. 156(3)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 66-68 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 15(1)-(3)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 67 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537), regs. 1(1), 3(1), Sch. Pt. I"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Ss. 65, 66, 67 modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172), regs. 1(1), 14(6) (with reg. 14(7))"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Ss. 65-68 applied (15.9.2016) by Finance Act 2016 (c. 24), s. 110(1)(c) (with s. 117)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "Pt. 6 applied (with modifications) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), reg. 97ZL (as inserted (with effect in accordance with s. 14(7) of the amending Act) by Finance Act 2016 (c. 24), s. 14(4)(5))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/67",
    "retrieved_at": "2026-10-29T10:51:31.747484+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."
}