Collection of unpaid tax

Commentary – SDLT Reporter ¶100-210

County courts

Legislation/Regulatory – TMA70 s. 66

Enforcement of Class 1, 1A and 1B

Commentary – Tax Reporter ¶1042-725

High Court, etc.

Legislation/Regulatory – TMA70 s. 68

Inferior courts in Scotland

Legislation/Regulatory – TMA70 s. 67

Magistrates' courts

Legislation/Regulatory – TMA70 s. 65