Taxes Management Act 1970 section 63

Recovery of tax in Scotland

Section 63 provides the legal mechanism by which HMRC can recover unpaid tax in Scotland through the Scottish courts.

• Tax due and payable in Scotland can be recovered through summary proceedings in the sheriff court.
• The proceedings are brought by HMRC (or an authorised officer) as if the tax were an ordinary debt.
• Scottish court procedures and rules apply to the recovery process, reflecting the separate Scottish legal system.
• This section was amended by the Finance Act 2008 to reflect changes in HMRC's structure and powers.

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