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Taxes Management Act 1970

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Taxes Management Act 1970, Section 63 is up to date with all changes known to be in force on or before 16 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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[F163Recovery of tax in ScotlandU.K.

(1)Subject to subsection (3) below, in Scotland, where any tax is due and has not been paid, the sheriff, on an application by the collector accompanied by a certificate by the collector—

(a)stating that none of the persons specified in the application has paid the tax due by him;

(b)stating that the collector has demanded payment under section 60 of this Act from each such person of the amount due by him;

(c)stating that 14 days have elapsed since the date of such demand without payment of the said amount; and

(d)specifying the amount due and unpaid by each such person,

shall grant a summary warrant in a form prescribed by Act of Sederunt authorising the recovery, by way of the diligences mentioned in subsection (2) below, of the amount remaining due and unpaid.

(2)The diligences referred to in subsection (1) above are—

(a)a poinding and sale in accordance with Schedule 5 to the Debtors (Scotland) Act 1987;

(b)an earnings arrestment;

(c)an arrestment and auction of furthcoming or sale.

(3)Paragraph (c) of subsection (1) above shall not apply to an application under that subsection [F2insofar as it relates to sums due in respect of—

(a)deductions of income tax which any person specified in the application was liable to make under section 203 of the principal Act (pay as you earn); or

(b)deductions required to be made under section 559 of the principal Act (sub-contractors in the construction industry) by any person specified in the application.]

F3[(4)In this section references to amounts of tax due and references to sums due in respect of deductions include references to amounts which are deemed to be—

(a)amounts of tax which the person is liable to pay by virtue of the Income Tax (Employments) Regulations 1973; or

(b)amounts which the person is liable to pay by virtue of the Income Tax (Sub-Contractors in the Construction Industry) Regulations 1975.]]

Subordinate Legislation Made

P1S. 63(1): s. 63(1) power exercised by S.I.1991/1920

Textual Amendments

F1Ss 63, 63A substituted for s. 63 (30.11.1988) by Debtors (Scotland) Act 1987 (c. 18), s. 74(1), Sch. 4 para. 2; S.I. 1988/1818 (C. 66).

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