ABSTRACT
Claims by HM Revenue and Customs (17) A claim is made by the Commissioners for H.M. Revenue and Customs relating to duties
or taxes against a defendant not domiciled in Scotland or Northern Ireland.
Claim for costs order in favour of or against third parties (18) A claim is made by a party to proceedings for an order that the court exercise its power
under section 51 of the Supreme Court Act 1981 to make a costs order in favour of or against a person who is not a party to those proceedings.
