SCHEDULE 4Minor and consequential modifications
Debtors (Scotland) Act 1987
1
(1)
The Debtors (Scotland) Act 1987 (c.18) is amended as follows.
(2)
In section 1 (time to pay directions)—
(a)
“(da)
in an action by or on behalf of Revenue Scotland for payment of any sum recoverable under or by virtue of the Revenue Scotland and Tax Powers Act 2014 (asp 16) or any other enactment in respect of a devolved tax, under a contract settlement or under a settlement agreement,”,
(b)
“(8B)
In paragraph (da) of subsection (5)—
“contract settlement” means any agreement made in connection with any person's liability to make a payment to Revenue Scotland under or by virtue of the Revenue Scotland and Tax Powers Act 2014 (asp 16) or any other enactment in respect of a devolved tax,
“devolved tax” has the meaning given by section 80A(4) of the Scotland Act 2012 (c. 46),
“settlement agreement” has the meaning given by section 246(1) of the Revenue Scotland and Tax Powers Act 2014 (asp 16).”.
(3)
In section 5 (time to pay orders)—
(a)
“(da)
in relation to a debt including any sum recoverable by or on behalf of Revenue Scotland under or by virtue of the Revenue Scotland and Tax Powers Act 2014 (asp 16) or any other enactment in respect of a devolved tax, under a contract settlement or under a settlement agreement,”,
(b)
“(8B)
In paragraph (da) of subsection (4)—
“contract settlement” means any agreement made in connection with any person's liability to make a payment to Revenue Scotland under or by virtue of the Revenue Scotland and Tax Powers Act 2014 (asp 16) or any other enactment in respect of a devolved tax,
“devolved tax” has the meaning given by section 80A(4) of the Scotland Act 2012 (c. 46),
“settlement agreement” has the meaning given by section 246(1) of the Revenue Scotland and Tax Powers Act 2014 (asp 16).”.
(4)
“(f)
section 225 of the Revenue Scotland and Tax Powers Act 2014 (asp 16).”.