4(1)In Scotland, any sum which is due by way of contributions or by way of interest or penalty in respect of contributions may, without prejudice to any other remedy, be sued for and recovered from the person liable as a debt due to the Crown by proceedings commenced in the sheriff court in the name of an authorised officer.
(2)An authorised officer may conduct any proceedings under this paragraph, although not an advocate or solicitor.
(3)Paragraphs 2 and 3 above shall not apply in Scotland.