SCHEDULE 3Minor and consequential amendments and repeals

Part 1Acts

Finance Act 1997 (c. 16)

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In section 52 of the Finance Act 1997—

(a)

in subsection (2) (diligences which can be used to recover certain taxes), for paragraph (a) there is substituted—

“(a)

an attachment”; and

(b)

in subsection (3) (sheriff officer’s fees and outlays), for the words from “paragraphs” to “sale)” there is substituted “section 39(1) of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) (expenses of attachment)”.