Section 243: Scotland: recovery of tax in sheriff court.

Inheritance Tax Act 1984 · 1984 c. 51View on legislation.gov.uk

Inheritance Tax Act 1984
- Section 242: Recovery of tax.
- Section 244: Rights to address court.

Part VIII: ADMINISTRATION AND COLLECTION

In Scotland, tax and interest on tax may, without prejudice to any other remedy, and if the amount of the tax and interest does not exceed the sum for the time being specified in section 35(1)(a) of the Sheriff Courts (Scotland) Act 1971, be sued for and recovered in the sheriff court.

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