Related Commentary  Related HMRC Manuals

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.

67(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.

67(2)  Sections 65 and 66 above shall not apply in Scotland.

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