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Contents

Legislation

Taxes Management Act 1970

Crossheading Distraint and poinding

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Section 61 Distraint by collectors.
Section 62 Priority of claim for tax.
Section 63 Recovery of tax in Scotland
Section 63A Sheriff officer’s fees and outlays.
Section 64 Priority of claim for tax in Scotland.

Distraint and poinding
Recovery of tax in Scotland

Section 63 | Recovery of tax in Scotland

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed