Commentary

A1.714 Recovery of tax in Scotland

Administration and compliance

A1.714 Recovery of tax in Scotland

A1.714 Recovery of tax in Scotland

From 23 November 2009 the priority of claims for tax in Scotland is exactly the same to that described in A1.713, but the provision corresponding to the power of distraint has been removed1.

Prior to 23 November there were separate provisions governing recovery of tax in Scotland.

A summary warrant in a form prescribed by Act of Sederunt was granted by the sheriff where any tax was due and unpaid, on application by the collector accompanied by a certificate specifying the amount due and stating that the amount had been demanded at least 14 days before

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial