Part 3: Enforcement and appeals Section 48: Enforcement through civil proceedings
Section 48 provides that the duty of a person to comply with a requirement under or by virtue of an information notice, an attendance notice, an interim order or a final order is enforceable through civil proceedings by the Secretary of State for an injunction, or for specific performance of a statutory duty under section 45 of the Court of Session Act 1988, or for any other appropriate relief or remedy. This applies whether or not the person is in the UK.