SCHEDULE 5 S Minor and consequential amendments

The Taxes Management Act 1970 (c. 9) S

9 (1) The Taxes Management Act 1970 is amended as follows. S

(2) In section 63(2) (diligences which can be used to recover tax), after paragraph (a) insert—

“(aa) a money attachment;”.

(3) In section 63A(1) (sheriff officer's fees and outlays), after “attachment)” insert “ and section 196(1) of the Bankruptcy and Diligence etc. (Scotland) Act 2007 (asp 3) (expenses of money attachment) ”.