Court of Session (Outer House).

Lord Dervaird.

Judgment delivered 28 December 1989.

Surtax – Time limit for commencement of proceedings for recovery of tax – Whether five-year limitation under Scottish Act applied – Whether action by Revenue served on taxpayer in time – Prescription and Limitation (Scotland) Act 1973, sec. 6, Sch. 1, para. 1(a)(i), (f).

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