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)