Section 58 | Recovery of tax in sheriff court.

(1)Section 67(1) of the Taxes Management Act 1970 (recovery of tax in sheriff court) shall be amended as follows—

(a)for the words “does not exceed £250" there shall be substituted the words “does not exceed the sum for the time being specified in section 35(1)(a) of the Sheriff Courts (Scotland) Act 1971";

(b)the words “or in the sheriff’s small debt court, whichever is appropriate" shall be omitted.

(2)this section shall come into force on 1st September 1976.