Statute
Section 243 — Inheritance Tax Act 1984: Scotland: recovery of tax in sheriff court.
Text of the provision Official document
Scotland: recovery of tax in sheriff court. 243 In Scotland, tax and interest on tax may, without prejudice to any other remedy, and if the amount of the tax and interest does not exceed the sum for the time being specified in section 35(1)(a) of the Sheriff Courts (Scotland) Act 1971, be sued for and recovered in the sheriff court.
Official source: legislation.gov.uk
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