Landfill Tax Regulations 1996 (S.I. 1996/1527)S
This section has no associated Explanatory Notes
36In Regulation 49(b) of the Landfill Tax Regulations 1994—
(a)for the words from “a poinding” to “1987” there is substituted “ an attachment ”; and
(b)for “paragraph 18(3) of that Schedule” there is substituted “ section 30(4) of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) ”.