(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.
Modifications etc. (not altering text)
C1The text of s. 58(1)(a) and part of the text of ss. 57(2) and 59 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991