Recovery of duty
Money received but not appropriated
Legislation/Regulatory –
SDMA1891 s. 2(1)
Stamp duty land tax
Civil proceedings in magistrates court/court of summary jurisdiction
Legislation/Regulatory –
FA2003 Sch. 12, para. 4
County court or sheriff court
Legislation/Regulatory –
FA2003 Sch. 12, para. 5
Diligence in Scotland
Legislation/Regulatory –
FA2003 Sch. 12, para. 3
Distraint
Legislation/Regulatory –
FA2003 Sch. 12, para. 2
High Court or Court of Session
Legislation/Regulatory –
FA2003 Sch. 12, para. 6
Issue of tax demands and receipts
Legislation/Regulatory –
FA2003 Sch. 12, para. 1
Stamp duty reserve tax
Generally
Legislation/Regulatory –
SI 1986/1711 reg. 12
Over-repayments
Legislation/Regulatory –
SI 1986/1711 reg. 18
Withholding moneys
Legislation/Regulatory –
SDMA1891 s. 2(1)