Bankruptcy and Diligence etc. (Scotland) Act 2007 (asp 3)

SCHEDULE 5 S Minor and consequential amendments

The Finance Act 1997 (c. 16) S

24 S In section 52 of the Finance Act 1997—

(a) in subsection (2) (diligences which can be used to recover certain taxes), after paragraph (a) insert—

“(aa) a money attachment;”; and

(b) in subsection (3) (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) ”.