Statute
Section 67 — Taxes Management Act 1970: Inferior courts in Scotland.
Text of the provision Official document
Inferior courts in Scotland. 67 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 ... . 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.
2 Sections 65 and 66 above shall not apply in Scotland.
Official source: legislation.gov.uk
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