SCHEDULE 5Minor and consequential amendments
The Taxes Management Act 1970 (c. 9)
9
(1)
The Taxes Management Act 1970 is amended as follows.
(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)
”
.