745. Methods of recovery, time limits and distraint by collectors.

Tax may be recovered1 by distraint2, by recovery with costs3 in the High Court as a debt due to the Crown4, in the county court5, and in certain cases in magistrates' courts as a civil debt6. The Crown also has certain priorities in the winding up of companies, in bankruptcies and in the administration of the insolvent estates of deceased persons