Diligence
– see also Distress
Collection of unpaid tax
Commentary –
Stamp Taxes Reporter ¶100-205
Enforcement by
Legislation/Regulatory –
FA97 s. 52
Generally
Legislation/Regulatory –
FA97 s. 52
Recovery by
Legislation/Regulatory –
FA2001 Sch. 5, para. 16
;
FA97 s. 52
Recovery of tax in Scotland
Legislation/Regulatory –
TMA70 s. 63(2)
Recovery of tax, Scotland
Recovery of VAT, Scotland
Legislation/Regulatory –
SI 1995/2518 reg. 213