– see also Distress

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

Legislation/Regulatory – FA94 Sch. 7, para. 7 ; FA97 s. 52 ; SI 1994/1774 reg. 43

Recovery of VAT, Scotland

Legislation/Regulatory – SI 1995/2518 reg. 213