Court proceedings
– see also Litigation
Collection of unpaid tax
Commentary –
Stamp Taxes 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