Debtors (Scotland) Act 1987

SCHEDULES

Section 44.

SCHEDULE 1 EXPENSES OF POINDING AND SALE

Expenses chargeable against the debtor

1 (1) Subject to paragraphs 2, 3 and 5 to 7 below, there shall be chargeable against the debtor any expenses incurred—

(a) subject to section 90(7) of this Act, in serving a charge;

(b) in serving a notice under section 18 of this Act before entering a dwellinghouse for the purpose of executing a poinding;

(c) in executing a poinding under section 20 of this Act;

(d) in making a report under section 21(4) of this Act of the redemption by the debtor of any poinded article;

(e) in granting a receipt under section 21(5) of this Act for payment for redemption under subsection (4) of that section;

(f) in making a report under section 22 of this Act of the execution of a poinding, but not in applying for an extension of time for the making of such a report;

(g) in applying for a warrant of sale under section 30(1) of this Act;

(h) in granting a receipt under section 33(3) of this Act for payment for the redemption of any poinded article;

(j) in making a report under section 33(5)(b) of this Act of the release or redemption of poinded articles;

(k) in making intimation, serving a copy of the warrant of sale and giving public notice under section 34 of this Act;

(l) in removing any articles for sale in pursuance of a warrant of sale;

(m) in making arrangements for, conducting and supervising a warrant sale;

(n) where the arrangements for a sale have been cancelled under section 36(1) of this Act, in returning poinded articles to any premises from which they have been removed for sale;

(o) in making a report of an agreement under section 36(2) of this Act;

(p) subject to section 39(3) of this Act, in making a report of sale under that section;

(q) in granting a receipt under section 41(4) of this Act for payment for the release from a poinding of any article which is owned in common;

(r) in making a report under section 41(5)(b) of this Act of the release of any such article;

(s) in opening shut and lockfast places in the execution of the diligence;

(t) by a solicitor in instructing an officer of court to take any of the steps specified in this sub-paragraph.

(2) The Lord Advocate may by regulations add to, delete or vary any of the steps specified in sub-paragraph (1) above.

2 Where a warrant of sale is varied under section 35 of this Act, there shall be chargeable against the debtor the expenses incurred in the application for the variation and the execution of the warrant of sale as varied but, subject to paragraph 4 below, not in the application for, and the execution of, the original warrant of sale.

3 Where arrangements for a sale are cancelled under subsection (1) of section 36 of this Act, if new arrangements are made for the sale in the circumstances mentioned in subsection (3)(a) of that section, there shall be chargeable against the debtor the expenses incurred in the making of the new arrangements but not in the making of the arrangements which have been cancelled.

4 Where a warrant of sale is varied under section 35 of this Act and the sheriff has awarded an additional sum of expenses under paragraph 9 below in the application for the original warrant of sale, that sum shall be chargeable against the debtor.

5 Subject to paragraph 6 below, where any such further poinding as is mentioned in section 28(2) of this Act has been executed, there shall be chargeable against the debtor the expenses incurred in that poinding but not the expenses incurred in the original poinding.

6 Where any such further poinding as is mentioned in subsection (2) of section 28 of this Act has been executed and—

(a) the creditor has, as a condition of his consenting to the removal of the poinded articles under subsection (1)(a) of that section, required the debtor to undertake liability for the expenses incurred in the original poinding; or

(b) the sheriff has, when authorising the removal of the poinded articles under subsection (1)(b) of that section, directed that the debtor shall be liable for those expenses,

there shall be chargeable against the debtor the expenses incurred in both poindings.

7 Where a new date is arranged under section 35(10) of this Act for the holding of a warrant sale or for the removal of poinded articles for sale, there shall be chargeable against the debtor the expenses incurred in connection with arranging the new date but not those incurred in connection with arranging the original date.

Circumstances where liability for expenses is at the discretion of the sheriff

8 The liability for any expenses incurred by the creditor or the debtor—

(a) in an application by the creditor or an officer of court to the sheriff under any provision of Part II of this Act, other than an application for a warrant of sale under section 30(1) of this Act or an application for variation of a warrant of sale under section 35(1) of this Act; or

(b) in implementing an order under—

(i) section 21(1) of this Act (order for security or immediate disposal of poinded articles); or

(ii) section 28(4) to (6) or 29 of this Act (orders dealing with unauthorised removal, damage or destruction of poinded articles),

shall be as determined by the sheriff.

Calculation of amount chargeable against debtor under the foregoing provisions

9 Expenses—

(a) chargeable against the debtor by virtue of any of paragraphs 1 to 6 above in respect of an application under Part II of this Act; or

(b) awarded by the sheriff against the debtor in favour of the creditor in a determination under paragraph 8 above in respect of an application other than an application under section 28(4) to (6) or 29 of this Act,

shall be calculated, whether or not the application is opposed by the debtor, as if it were unopposed, except that, if the debtor opposes the application on grounds which appear to the sheriff to be frivolous, the sheriff may award an additional sum of expenses, not exceeding £25 or such amount as may be prescribed in regulations made by the Lord Advocate, against the debtor.

Circumstances where no expenses are due to or by either party

10 Subject to paragraph 11 below, the debtor shall not be liable to the creditor nor the creditor to the debtor for any expenses incurred by the other party in connection with—

(a) an application by the debtor to the sheriff under any provision of Part II of this Act;

(b) any objections to such an application;

(c) a hearing held by virtue of section 24(5), 30(4), 35(6) or 39(6) of this Act.

11 If—

(a) an application mentioned in paragraph 10(a) above is frivolous;

(b) such an application is opposed on frivolous grounds; or

(c) a party requires a hearing held by virtue of any of the provisions mentioned in paragraph 10(c) above to be held on frivolous grounds,

the sheriff may award a sum of expenses, not exceeding £25 or such amount as may be prescribed in regulations made by the Lord Advocate, against the party acting frivolously in favour of the other party.

Supplementary

12 Any expenses chargeable against the debtor by virtue of any provision of this Schedule shall be recoverable out of the proceeds of sale.

Section 49.

SCHEDULE 2 DEDUCTIONS TO BE MADE UNDER EARNINGS ARRESTMENT

TABLE A: DEDUCTIONS FROM WEEKLY EARNINGS

Net earnings	Deduction
Not exceeding £35	Nil
Exceeding £35 but not exceeding £40	£1
Exceeding £40 but not exceeding £45	£2
Exceeding £45 but not exceeding £50	£3
Exceeding £50 but not exceeding £55	£4
Exceeding £55 but not exceeding £60	£5
Exceeding £60 but not exceeding £65	£6
Exceeding £65 but not exceeding £70	£7
Exceeding £70 but not exceeding £75	£8
Exceeding £75 but not exceeding £80	£9
Exceeding £80 but not exceeding £85	£10
Exceeding £85 but not exceeding £90	£11
Exceeding £90 but not exceeding £95	£12
Exceeding £95 but not exceeding £100	£13
Exceeding £100 but not exceeding £110	£15
Exceeding £110 but not exceeding £120	£17
Exceeding £120 but not exceeding £130	£19
Exceeding £130 but not exceeding £140	£21
Exceeding £140 but not exceeding £150	£23
Exceeding £150 but not exceeding £160	£26
Exceeding £160 but not exceeding £170	£29
Exceeding £170 but not exceeding £180	£32
Exceeding £180 but not exceeding £190	£35
Exceeding £190 but not exceeding £200	£38
Exceeding £200 but not exceeding £220	£46
Exceeding £220 but not exceeding £240	£54
Exceeding £240 but not exceeding £260	£63
Exceeding £260 but not exceeding £280	£73
Exceeding £280 but not exceeding £300	£83
Exceeding £300	£83 in respect of the first £300 plus 50 per cent of the remainder

TABLE B: DEDUCTIONS FROM MONTHLY EARNINGS

Net earnings	Deduction
Not exceeding £152	Nil
Exceeding £152 but not exceeding £170	£5
Exceeding £170 but not exceeding £185	£8
Exceeding £185 but not exceeding £200	£11
Exceeding £200 but not exceeding £220	£14
Exceeding £220 but not exceeding £240	£18
Exceeding £240 but not exceeding £260	£22
Exceeding £260 but not exceeding £280	£26
Exceeding £280 but not exceeding £300	£30
Exceeding £300 but not exceeding £320	£34
Exceeding £320 but not exceeding £340	£38
Exceeding £340 but not exceeding £360	£42
Exceeding £360 but not exceeding £380	£46
Exceeding £380 but not exceeding £400	£50
Exceeding £400 but not exceeding £440	£58
Exceeding £440 but not exceeding £480	£66
Exceeding £480 but not exceeding £520	£74
Exceeding £520 but not exceeding £560	£82
Exceeding £560 but not exceeding £600	£90
Exceeding £600 but not exceeding £640	£98
Exceeding £640 but not exceeding £680	£109
Exceeding £680 but not exceeding £720	£121
Exceeding £720 but not exceeding £760	£133
Exceeding £760 but not exceeding £800	£145
Exceeding £800 but not exceeding £900	£180
Exceeding £900 but not exceeding £1000	£220
Exceeding £1000 but not exceeding £1100	£262
Exceeding £1100 but not exceeding £1200	£312
Exceeding £1200 but not exceeding £1300	£362
Exceeding £1300	£362 in respect of the first £1300 plus 50 per cent of the remainder

TABLE C: DEDUCTIONS BASED ON DAILY EARNINGS

Net earnings	Deduction
Not exceeding £5	Nil
Exceeding £5 but not exceeding £6	£0.15
Exceeding £6 but not exceeding £7	£0.30
Exceeding £7 but not exceeding £8	£0.45
Exceeding £8 but not exceeding £9	£0.60
Exceeding £9 but not exceeding £10	£1.00
Exceeding £10 but not exceeding £11	£1.20
Exceeding £11 but not exceeding £12	£1.40
Exceeding £12 but not exceeding £13	£1.60
Exceeding £13 but not exceeding £14	£1.80
Exceeding £14 but not exceeding £15	£2.00
Exceeding £15 but not exceeding £17	£2.40
Exceeding £17 but not exceeding £19	£2.70
Exceeding £19 but not exceeding £21	£3.20
Exceeding £21 but not exceeding £23	£3.70
Exceeding £23 but not exceeding £25	£4.30
Exceeding £25 but not exceeding £27	£5.00
Exceeding £27 but not exceeding £30	£6.00
Exceeding £30 but not exceeding £33	£7.00
Exceeding £33 but not exceeding £36	£8.50
Exceeding £36 but not exceeding £39	£10.00
Exceeding £39 but not exceeding £42	£11.50
Exceeding £42	£11.50 in respect of the first £42 plus 50 per cent of the remainder

Section 64.

SCHEDULE 3 DISBURSEMENTS BY SHERIFF CLERKS UNDER CONJOINED ARRESTMENT ORDER

1 Where all the debts are ordinary debts, in every disbursement by the sheriff clerk each creditor shall be paid the same proportion of the amount of his debt.

2 Where all the debts are current maintenance, then, in any such disbursement, if the sum available for disbursement is—

(a) sufficient to satisfy every creditor in respect of the amount of maintenance to be deducted in respect of his debt on that payday, each creditor shall be paid that amount;

(b) insufficient to satisfy every creditor in respect of the amount of maintenance specified in paragraph (a) above, each creditor shall be paid the same proportion of that amount.

3 Subject to paragraph 4 below, where the debts comprise both ordinary debts and current maintenance, then, in any such disbursement—

(a) if only one of the debts is an ordinary debt, the creditor in that debt shall be paid the sum which would be payable to him if the debt were being enforced by an earnings arrestment;

(b) if more than one of the debts is an ordinary debt, each of the creditors in those debts, out of the sum which would be payable to a creditor if the debt were a single debt being enforced by an earnings arrestment, shall be paid the same proportion of the amount of his debt;

(c) if only one of the debts is current maintenance, the creditor in that debt shall be paid the sum which would be payable to him under section 51 of this Act if the debt were being enforced by a current maintenance arrestment;

(d) if more than one of the debts is current maintenance, each of the creditors in those debts shall receive a payment in accordance with paragraph 2 of this Schedule.

4 If the sum available for any disbursement is insufficient to enable the provisions of paragraph 3 above to operate both in relation to the ordinary debts and the current maintenance, priority shall be given in the disbursement to the ordinary debts.

5 For the purposes of this Schedule, the amount of an ordinary debt—

(a) of a creditor whose debt was being enforced by an earnings arrestment which was recalled under section 60(3) of this Act, shall be the amount specified in the earnings arrestment schedule;

(b) of any other creditor, shall be the amount specified in the conjoined arrestment order or the order under section 62(5) of this Act.

Section 74(1).

SCHEDULE 4 RECOVERY OF RATES AND TAXES ETC

The Local Government (Scotland) Act 1947 (c. 43.)

1 (1) For section 247 there shall be substituted the following sections—

“247 Recovery of rates.

(1) Subject to subsections (4) and (5) below, arrears of rates may be recovered by a rating authority by diligence—

(a) authorised by a summary warrant granted under subsection (2) below; or

(b) in pursuance of a decree granted in an action for payment.

(2) Subject to subsection (4) below, the sheriff, on an application by the rating authority accompanied by a certificate by the rating authority—

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

(b) stating that the authority has given written notice to each such person requiring him to make payment of the amount due by him within a period of 14 days after the date of the giving of the notice;

(c) stating that the said period of 14 days has expired 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 any of the diligences mentioned in subsection (3) below of the amount remaining due and unpaid along with a surcharge of 10 per cent. (or such percentage as may be prescribed) of that amount.

(3) The diligences referred to in subsection (2) 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 action of furthcoming or sale.

(4) It shall not be competent for the sheriff to grant a summary warrant under subsection (2) above in respect of rates due by a debtor if an action has already been commenced for the recovery of those rates; and, without prejudice to subsection (5) below, on the commencing of an action for the recovery of rates, any existing summary warrant in so far as it relates to the recovery of those rates shall cease to have effect.

(5) It shall not be competent to commence an action for the recovery of rates if, in pursuance of a summary warrant, any of the diligences mentioned in subsection (3) above for the recovery of those rates has been executed.

(6) In any proceedings for the recovery of rates, whether by summary warrant or otherwise, no person shall be entitled to found upon failure of the rating authority or any other authority to comply with any provision of this Part of this Act relating to the date by which something shall be done, not being a provision in this section or a provision regulating the diligence.

(7) Regulations under subsection (2) above shall be made by statutory instrument and shall be subject to annulment in pursuance of a resolution of either House of Parliament.

247A Sheriff officer's fees and outlays.

(1) Subject to subsection (2)below and without prejudice to paragraphs 25 to 34 of Schedule 5 to the Debtors (Scotland) Act 1987 (expenses of poinding and sale), the sheriff officer's fees, together with the outlays necessarily incurred by him, in connection with the execution of a summary warrant shall be chargeable against the debtor.

(2) No fee shall be chargeable by the sheriff officer against the debtor for collecting, and accounting to the rating authority for, sums paid to him by the debtor in respect of the amount owing.”.

(2) In section 250, for the words from "warrant" to "in payment" where third occurring there shall be substituted the words—

“a summary warrant in a form prescribed by Act of Sederunt authorising the recovery by any of the diligences mentioned in section 247(3) of this Act of the amount remaining due and unpaid”.

The Taxes Management Act 1970 (c. 9.)

2 For section 63 there shall be substituted the following sections—

“63 Recovery of tax in Scotland.

(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 any 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 action of furthcoming or sale.

(3) Paragraph (c) of subsection (1) above shall not apply to an application under that subsection which relates to tax deducted from the emoluments of an office or employment by virtue of regulations under section 204 of the principal Act.

63A Sheriff officer's fees and outlays.

(1) subject to subsection (z) below and without prejudice to paragraphs 25 to 34 of Schedule 5 to the Debtors (Scotland) Act 1987 (expenses of poinding and sale), the sheriff officer's fees, together with the outlays necessarily incurred by him, in connection with the execution of a summary warrant shall be chargeable against the debtor.

(2) No fee shall be chargeable by the sheriff officer against the debtor for collecting, and accounting to the collector for, sums paid to him by the debtor in respect of the amount owing.”.

The Car Tax Act 1983 (c. 53.)

3 In paragraph 3(2) of Schedule 1 (recovery of car tax), for the words from "and (b)" to the end there shall be substituted the following sub-paragraphs—

“(3) In respect of Scotland, where any tax is due and has not been paid, the sheriff, on an application by the Commissioners accompanied by a certificate by the Commissioners—

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

(b) stating that payment of the amount due from each such person has been demanded from him; and

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

shall grant a summary warrant in a form prescribed by Act of Sederunt authorising the recovery, by any of the diligences mentioned in sub-paragraph (4) below, of the amount remaining due and unpaid.

(4) The diligences referred to in sub-paragraph (3) 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 action of furthcoming or sale.

(5) Subject to sub-paragraph (6) below and without prejudice to paragraphs 25 to 34 of Schedule 5 to the Debtors (Scotland) Act 1987 (expenses of poinding and sale), the sheriff officer's fees, together with the outlays necessarily incurred by him, in connection with the execution of a summary warrant shall be chargeable against the debtor.

(6) No fee shall be chargeable by the sheriff officer against the debtor for collecting, and accounting to the Commissioners for, sums paid to him by the debtor in respect of the amount owing.

(7) Regulations under this Schedule may make provision for anything which the Commissioners may do under sub-paragraphs (3) to (6) above to be done by an officer of the Commissioners holding such rank as the regulations may specify.”.

The Value Added Tax Act 1983 (c. 55.)

4 In paragraph 6(4) of Schedule 7 (recovery of value added tax), for the words from "and (b)" to the end there shall be substituted the following sub-paragraphs—

“(5) In respect of Scotland, where any tax or any sum recoverable as if it were tax is due and has not been paid, the sheriff, on an application by the Commissioners accompanied by a certificate by the Commissioners—

(a) stating that none of the persons specified in the application has paid the tax or other sum due from him;

(b) stating that payment of the amount due from each such person has been demanded from him; and

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

shall grant a summary warrant in a form prescribed by Act of Sederunt authorising the recovery, by any of the diligences mentioned in sub-paragraph (6) below, of the amount remaining due and unpaid.

(6) The diligences referred to in sub-paragraph (5) 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 action of furthcoming or sale.

(7) Subject to sub-paragraph (8) below and without prejudice to paragraphs 25 to 34 of Schedule 5 to the Debtors (Scotland) Act 1987 (expenses of poinding and sale), the sheriff officer's fees, together with the outlays necessarily incurred by him, in connection with the execution of a summary warrant shall be chargeable against the debtor.

(8) No fee shall be chargeable by the sheriff officer against the debtor for collecting, and accounting to the Commissioners for, sums paid to him by the debtor in respect of the amount owing.

(9) The Commissioners may by regulations make provision for anything which the Commissioners may do under sub-paragraphs (5) to (8) above to be done by an officer of the Commissioners holding such rank as the regulations may specify.”.

Section 74.

SCHEDULE 5 POINDINGS AND SALES IN PURSUANCE OF SUMMARY WARRANTS

Articles exempt from poinding

1 (1) The following articles belonging to a debtor shall be exempt from poinding at the instance of a creditor in respect of a debt due to him by the debtor—

(a) clothing reasonably required for the use of the debtor or any member of his household;

(b) implements, tools of trade, books or other equipment reasonably required for the use of the debtor or any member of his household in the practice of the debtor's or such member's profession, trade or business, not exceeding in aggregate value £500 or such amount as may be prescribed in regulations made by the Lord Advocate;

(c) medical aids or medical equipment reasonably required for the use of the debtor or any member of his household;

(d) books or other articles reasonably required for the education or training of the debtor or any member of his household not exceeding in aggregate value £500 or such amount as may be prescribed in regulations made by the Lord Advocate;

(e) toys for the use of any child who is a member of the debtor's household;

(f) articles reasonably required for the care or upbringing of a child who is a member of the debtor's household.

(2) The following articles belonging to a debtor shall be exempt from poinding if they are at the time of the poinding in a dwellinghouse and are reasonably required for the use in the dwellinghouse of the person residing there or a member of his household—

(a) beds or bedding;

(b) household linen;

(c) chairs or settees;

(d) tables;

(e) food;

(f) lights or light fittings;

(g) heating appliances;

(h) curtains;

(j) floor coverings;

(k) furniture, equipment or utensils used for cooking, storing or eating food;

(l) refrigerators;

(m) articles used for cleaning, mending, or pressing clothes;

(n) articles used for cleaning the dwellinghouse;

(o) furniture used for storing—

(i) clothing, bedding or household linen;

(ii) articles used for cleaning the dwellinghouse; or

(iii) utensils used for cooking or eating food;

(p) articles used for safety in the dwellinghouse;

(q) tools used for maintenance or repair of the dwellinghouse or of household articles.

(3) The Lord Advocate may by regulations add to the list set out in sub-paragraph (2) above, or delete or vary any of the items contained in that list.

(4) If, on an application made within 14 days after the date of the execution of the poinding—

(a) by the debtor or any person who owns a poinded article in common with the debtor; or

(b) by any person in possession of a poinded article,

the sheriff is satisfied that the article is exempt from poinding under this paragraph, he shall make an order releasing the article from the poinding.

Restrictions on time when poinding may be executed

2 (1) No poinding shall be executed on Sunday, Christmas Day, New Year's Day, Good Friday or such other day as may be prescribed by Act of Sederunt.

(2) The execution of a poinding shall not—

(a) be commenced before 8 a.m. or after 8 p.m.; or

(b) be continued after 8 p.m.,

unless the sheriff officer has obtained prior authority from the sheriff for such commencement or continuation; and any rule of law which prohibits poindings outwith the hours of daylight shall cease to have effect.

Power of entry for execution of poinding

3 (1) Subject to sub-paragraph (2) below, notwithstanding any warrant authorising him to open shut and lockfast places, a sheriff officer shall not enter a dwellinghouse to execute a poinding if, at the time of his intended entry, there appears to him to be nobody, or only children under the age of 16 years, present there unless, at least 4 days before the date of his intended entry, he has served notice on the debtor specifying that date.

(2) If it appears to the sheriff, on an application made to him by the sheriff officer (which shall not require to be intimated to the debtor), that the requirement of service under this paragraph would be likely to prejudice the execution of the poinding he may dispense with such service.

Value of articles which may be poinded and presumption as to ownership

4 (1) The sheriff officer shall be entitled to poind articles only to the extent necessary to ensure that the sum recoverable and the likely expenses chargeable against the debtor under paragraphs 25 to 34 below would be realised if they were sold at the value fixed under paragraph 5(4) below.

(2) In executing a poinding, a sheriff officer shall be entitled to proceed on the assumption that any article in the possession of the debtor is owned by him unless the sheriff officer knows or ought to know that the contrary is the case.

(3) The sheriff officer shall not be precluded from relying on the assumption mentioned in sub-paragraph (2) above by reason only of one or both of the following circumstances—

(a) that the article belongs to a class which is commonly held under a hire, hire-purchase or conditional sale agreement or on some other limited title of possession;

(b) that an assertion has been made that the article is not owned by the debtor.

Poinding procedure

5 (1) The procedure in a poinding shall be in accordance with this paragraph and paragraph 6 below.

(2) Before executing the poinding, the sheriff officer shall—

(a) exhibit to any person present the summary warrant or, if the warrant does not identify the debtor, a certified copy of the warrant together with a statement certified by the creditor that the summary warrant applies to the debtor;

(b) demand payment of the sum recoverable from the debtor, if he is present, or any person present appearing to the sheriff officer to be authorised to act for the debtor; and

(c) make enquiry of any person present as to the ownership of the articles proposed to be poinded, and in particular whether there are any persons who own any articles in common with the debtor.

(3) The sheriff officer shall be accompanied at the poinding by one witness.

(4) The poinded articles shall be valued by the sheriff officer according to the price which they would be likely to fetch if sold on the open market unless he considers that the articles are such that a valuation by a professional valuer or other suitably skilled person is advisable, in which case he may arrange for such a valuation.

(5) The sheriff officer shall prepare a schedule (referred to in this Schedule as "the poinding schedule"), in the form prescribed by Act of Sederunt, which shall specify—

(a) the identity of the creditor and of the debtor;

(b) the articles poinded, and their respective values;

(c) the sum recoverable; and

(d) the place where the poinding was executed.

(6) On completion of the valuation the sheriff officer shall—

(a) along with the witness sign the poinding schedule;

(b) deliver the poinding schedule to any person in possession of the articles or—

(i) where the poinding was executed in a dwellinghouse or other premises, leave it in the premises; or

(ii) in any other case, deliver it to premises occupied by that person;

(c) if the person in possession of the articles is not the debtor and it is reasonably practicable, serve a copy of it by post on the debtor;

(d) inform the debtor (if present) of his right to redeem poinded articles under paragraph 6(4) below;

(e) inform any person present who owns any poinded article in common with the debtor of his right to redeem poinded articles under paragraph 22(2) and (3) below; and

(f) inform the debtor (if present) and any person present who owns any poinded article in common with the debtor, or who is in possession of any poinded article, of his right to apply for an order releasing articles from poinding under paragraph 1(4) above or paragraph 7(1) or 22(3)(b) below.

(7) The sheriff officer shall leave poinded articles at the place where they were poinded, except that where that place is not a dwellinghouse or other premises, if he considers it necessary for their security or the preservation of their value and there is insufficient time to obtain an order under paragraph 6(1 )(a) below, he shall remove them at the creditor's expense—

(a) to the nearest convenient premises belonging to the debtor or to the person in possession of the articles; or

(b) if no such premises are available, to the nearest suitable secure premises.

6 (1) The sheriff, on an application by the creditor, the sheriff officer or the debtor intimated in accordance with sub-paragraph (2) below, may at any time after the execution of a poinding make an order—

(a) for the security of any of the poinded articles; or

(b) in relation to any of the articles which are of a perishable nature or which are likely to deteriorate substantially and rapidly in condition or value, for their immediate disposal and, in the event of their disposal by sale, for payment of the proceeds of sale to the creditor or for consignation of the proceeds in court until the diligence is completed or otherwise ceases to have effect,

and a decision of the sheriff under paragraph (b) above for the immediate disposal of articles shall not be subject to appeal.

(2) An application for an order under sub-paragraph (1)(b) above—

(a) by the creditor or the sheriff officer, shall be intimated by him to the debtor;

(b) by the debtor, shall be intimated to the creditor or the officer of court,

at the time when it is made.

(3) It shall not be competent for a sheriff officer in executing a poinding to examine a person on oath as to the ownership of any article.

(4) Subject to sub-paragraph (1)(b) above, the debtor shall be entitled, within 14 days after the date of execution of the poinding, to redeem any poinded article at the value fixed under paragraph 5(4) above.

(5) The sheriff officer shall, on receiving payment from the debtor for the redemption under sub-paragraph (4) above of a poinded article, grant a receipt in the form prescribed by Act of Sederunt to the debtor; and the receipt shall operate as a release of the article from the poinding.

(6) Subject to paragraph 13(2)(b) below, the revaluation in the same poinding of an article which has been valued under paragraph 5(4) above shall not be competent.

(7) A poinding shall be deemed to have been executed on the date when the poinding schedule has been delivered, or left on the premises, in pursuance of paragraph 5(6)(b) above.

(8) At any time before the execution of a poinding on behalf of a creditor, a sheriff officer shall, if requested to do so by any other creditor who has exhibited to him a summary warrant authorising the poinding of articles belonging to the debtor, conjoin that creditor in the poinding.

Release of poinded article on ground of undue harshness

7 (1) The sheriff may, on an application made within 14 days after the date of execution of a poinding by the debtor or any person in possession of a poinded article, make an order releasing an article from the poinding if it appears to the sheriff that its continued inclusion in the poinding or its sale under the summary warrant would be unduly harsh in the circumstances.

(2) Where the sheriff has made an order under subsection (1) above he may, notwithstanding paragraph 9 below, on an application by the creditor or by a sheriff officer on his behalf, authorise the poinding of other articles belonging to the debtor on the same premises.

Invalidity, cessation and recall of poinding

8 (1) If, at any time before the sale of the poinded articles, the sheriff is satisfied that the poinding is invalid or has ceased to have effect he shall, on his own initiative or on an application by the debtor, make an order declaring the poinding to be void, and may make such consequential order as appears to him to be necessary in the circumstances.

(2) Without prejudice to paragraph 1(4) above, it shall not be competent for the sheriff to make an order under sub-paragraph (1) above on the ground that any poinded article is exempt from poinding under that paragraph.

(3) At any time before intimation is given to the debtor under paragraph 16 below of the date arranged for the removal of the poinded articles for sale or, if the articles are to be sold in the premises where they are situated, the date arranged for the sale, the sheriff may, on an application by the debtor, recall a poinding on any of the following grounds—

(a) that it would be unduly harsh in the circumstances for the poinded articles to be sold under the summary warrant;

(b) that the aggregate of the values of the poinded articles fixed under paragraph 5(4) above was substantially below the aggregate of the prices which they would have been likely to fetch if sold on the open market; or

(c) that the likely aggregate proceeds of sale of the poinded articles would not exceed the expenses likely to be incurred in the taking of further steps in the diligence, on the assumption that such steps are unopposed.

(4) The sheriff shall not grant an application on the ground mentioned in sub-paragraph (3)(c) above if an order for further poinding of articles belonging to the debtor has been authorised under paragraph 7(2) above or paragraphs 12(6) or 13(2) below, or has become competent by reason of paragraph 12(2), 21 (4) or 22(5) below.

(5) The sheriff shall not make an order under sub-paragraph (1) above, recall a poinding or refuse an application under this paragraph without first giving the debtor and the creditor—

(a) an opportunity to make representations; and

(b) if either party wishes to be heard, an opportunity to be heard.

(6) The sheriff clerk shall intimate to the debtor any order made under sub-paragraph (1) above by the sheriff on his own initiative.

Second poinding in same premises

9 Subject to paragraph 7(2) above and paragraphs 12(2) and (6), 13(2), 21(4) and 22(5) below, where articles are poinded in any premises (whether or not the poinding is valid), another poinding in those premises to enforce the same debt shall not be competent except in relation to articles which have been brought on to the premises since the execution of the first poinding.

Sist of proceedings in poinding of mobile homes

10 (1) Where a caravan, houseboat or other moveable structure which is the only or principal residence of the debtor or another person has been poinded the sheriff, on an application by the debtor or that other person made at any time after the execution of the poinding and before intimation is given to the debtor under paragraph 16 below of the date arranged for the removal of the poinded articles for sale or, if the articles are to be sold in the premises where they are situated, the date arranged for the sale, may order that for such period as he shall specify no further steps shall be taken in the poinding.

(2) In calculating under paragraph 11(1) or (2) below the period during which a poinding in respect of which an order has been made under sub-paragraph (1) above shall remain effective, there shall be disregarded the period specified in the order.

Duration of poinding

11 (1) Subject to sub-paragraphs (2), (3) and (5) below, a poinding shall cease to have effect on the expiry of a period of one year after the date of execution of the poinding.

(2) The sheriff, on an application by the creditor or by a sheriff officer on his behalf made before the expiry of the period mentioned in sub-paragraph (1) above, may extend that period—

(a) where he considers that, if the said period is extended, the debtor is likely to comply with an agreement between the creditor and the debtor for the payment of the sum recoverable by instalments or otherwise; or

(b) to enable further proceedings to be taken in the diligence where the termination of the poinding would prejudice the creditor and the creditor cannot be held responsible for the circumstances giving rise to the need for the extension,

for such further period as he considers reasonable in the circumstances.

(3) The sheriff may grant further extensions under sub-paragraph (2) above, on application being made to him before the expiry of the previously extended period.

(4) The decision of the sheriff under sub-paragraph (2) above shall not be subject to appeal, and shall be intimated to the debtor by the sheriff clerk.

(5) Where, within the period mentioned in sub-paragraph (1) above or within that period as extended under sub-paragraph (2) above, an application is made under sub-paragraph (2) above, the poinding shall continue to have effect until the disposal of the application.

Removal, damage or destruction of poinded articles

12 (1) The debtor or the person in possession of poinded articles may move them to another location if—

(a) the creditor or a sheriff officer on behalf of the creditor has consented in writing to their removal; or

(b) the sheriff, on an application by the debtor or the person in possession, has authorised their removal.

(2) Where poinded articles have been removed under sub-paragraph (1) above, a sheriff officer may, under the same warrant to poind, again poind any of the articles so removed and, notwithstanding paragraph 9 above, any articles which were not so removed, whether or not they were previously poinded; and, on the execution of any such further poinding, the original poinding shall be deemed to have been abandoned.

(3) The removal, except in accordance with this Schedule, from any premises of poinded articles by—

(a) the debtor; or

(b) any person, other than the creditor or a sheriff officer, who knows that the articles have been poinded,

shall be a breach of the poinding and may be dealt with as a contempt of court.

(4) Where articles have been removed from premises otherwise than in accordance with this Schedule, the sheriff, on an application by the creditor—

(a) may, subject to sub-paragraph (5) below, make an order requiring the person in possession of the articles to restore them to the premises from which they were removed within a period specified in the order; and

(b) if an order under paragraph (a) above is not complied with, and it appears to the sheriff that the articles are likely to be found in premises specified in the application, may grant a warrant to sheriff officers—

(i) to search for the articles in those premises; and

(ii) to restore the articles to the premises from which they were removed or to make such other arrangements for their security as the sheriff may direct,

and such a warrant shall be authority to open shut and lockfast places for the purpose of its execution.

(5) Where it appears to the sheriff, on an application made to him by any person having an interest, that any article which has been removed from premises otherwise than in accordance with this Schedule has been acquired for value and without knowledge of the poinding, he shall—

(a) refuse an order under sub-paragraph (4)(a) above relating to that article;

(b) recall any such order which he has already made; and

(c) make an order releasing the article from the poinding.

(6) Where articles have been removed from premises otherwise than in accordance with this Schedule in circumstances in which the debtor is at fault the sheriff, on an application by the creditor or by a sheriff officer on his behalf, may, notwithstanding paragraph 9 above, authorise the poinding of other articles belonging to the debtor in the same premises.

(7) The removal of poinded articles to another location shall not have the effect of releasing the articles from the poinding.

13 (1) The wilful damage or destruction of poinded articles by—

(a) the debtor; or

(b) any person, other than the creditor or a sheriff officer, who knows that the articles have been poinded,

shall be a breach of the poinding and may be dealt with as a contempt of court.

(2) Where poinded articles have been damaged or destroyed the sheriff, on an application by the creditor or by the sheriff officer on his behalf, may—

(a) where the debtor has been at fault, authorise the poinding of other articles belonging to the debtor in the premises in which the original poinding took place; and

(b) in any case, authorise the revaluation of any damaged article in accordance with paragraph 5(4) above.

(3) Where a third party, knowing that an article has been poinded—

(a) wilfully damages or destroys it; or

(b) removes it from premises in breach of a poinding, and—

(i) it is damaged, destroyed, lost or stolen; or

(ii) it is acquired from or through him by another person without knowledge of the poinding and for value,

the sheriff may order the third party to consign the sum mentioned in sub-paragraph (4) below in court until the completion of the sale or until the poinding otherwise ceases to have effect.

(4) The sum to be consigned in court under sub-paragraph (3) above shall be—

(a) where the article has been damaged but not so damaged as to make it worthless, a sum equal to the difference between the value of the article fixed under paragraph 5(4) above and the value of the article as so damaged;

(b) in any other case, a sum equal to the value fixed under that paragraph.

(5) Any sum consigned in court under sub-paragraph (3) above shall, on the completion of the sale or on the poinding otherwise ceasing to have effect, be paid to the creditor to the extent necessary to meet the sum recoverable, any surplus thereof being paid to the debtor.

Arrangements for sale

14 (1) A sale in pursuance of a summary warrant shall be by public auction.

(2) A sale in pursuance of a summary warrant shall not be held in a dwellinghouse except with the consent in writing, in a form to be prescribed by Act of Sederunt, of the occupier thereof and, if he is not the occupier, of the debtor.

(3) Subject to sub-paragraph (4) below, the sale shall not be held in premises (other than a dwellinghouse or an auction room) which are occupied by a person other than the debtor or the creditor except with the consent in writing, in a form to be prescribed by Act of Sederunt, of the occupier thereof.

(4) Where the occupier of premises (other than a dwellinghouse or an auction room) where poinded articles are situated does not give his consent under sub-paragraph (3) above to the holding of the sale in those premises, the sheriff may, if on an application by the creditor or the sheriff officer he considers that it would be unduly costly to require the removal of the poinded articles to other premises for sale, nevertheless order that the sale shall be held in the premises where they are situated.

(5) The decision of the sheriff under sub-paragraph (4) above shall not be subject to appeal.

(6) In this paragraph "occupier", in relation to premises where there are 2 or more occupiers, means each of them.

Release or redemption of poinded articles

15 (1) Where a sale of poinded articles is to be held in premises other than where the poinded articles are situated, the sheriff officer may remove to those premises only such poinded articles as, if sold at their values fixed under paragraph 5(4) above, would realise in total the sum recoverable and the likely expenses chargeable against the debtor under paragraphs 25 to 34 below; and shall release the remaining poinded articles from the poinding.

(2) Subject to paragraph 6( 1) above, the debtor may, within 7 days after the date when intimation is given to him under paragraph 16 below of the date arranged for the removal of the poinded articles for sale or, if the articles are to be sold in the premises where they are situated, the date arranged for the sale, redeem any poinded article by paying to the officer of court a sum equal to its value fixed under paragraph 5(4) above.

(3) The sheriff officer shall, on receiving payment from the debtor under sub-paragraph (2) above, grant a receipt in the form prescribed by Act of Sederunt to the debtor; and the receipt shall operate as a release of the article from the poinding.

(4) The creditor and the debtor may by agreement release articles from the poinding.

Intimation and publication of sale

16 (1) The sheriff officer who makes arrangements for the sale of the poinded articles shall—

(a) as soon as is reasonably practicable intimate to the debtor and, if the person in possession of the poinded articles is not the debtor, to that person, the date and place arranged for the sale; and

(b) where the sale is not to be held in the premises where the poinded articles are situated, intimate to the debtor and, if he is not the debtor, to the person in possession of the poinded articles, not less than 14 days before the date arranged for the removal of the poinded articles from those premises, the date arranged for the removal.

(2) The sheriff officer shall, at the same time as he intimates the date arranged for the sale under sub-paragraph (1) above, send such particulars of the arrangements for the sale as are prescribed by Act of Sederunt to the sheriff clerk of the sheriff court within whose jurisdiction the articles were poinded; and the sheriff clerk shall arrange for those particulars to be displayed on the walls of court.

(3) The sale shall be advertised by public notice.

(4) Where the sale is to be held in premises not belonging to the debtor, the public notice under sub-paragraph (3) above shall not name him or disclose that the articles for sale are poinded articles.

(5) Where the sale is to be held in premises other than the debtor's premises or an auction room, any public notice of the sale shall state that the articles to be sold do not belong to the occupier of the premises where the sale is to be held.

Alteration of arrangements for sale

17 (1) Subject to sub-paragraph (2) below and without prejudice to sub-paragraph (5) below, after intimation has been given under paragraph 16(1) above to the debtor of the date arranged for the sale or for the removal for sale of the poinded articles from the premises where they are situated, the creditor or sheriff officer shall not be entitled to arrange a new date for the sale or for such removal.

(2) Where, for any reason for which neither the creditor nor the sheriff officer is responsible, it is not possible for the sale or, as the case may be, the removal for sale of the poinded articles from the premises where they are situated, to take place on the date arranged for it, the creditor may instruct the sheriff officer to arrange a new date in accordance with sub-paragraph (3) below, and the sheriff officer shall intimate the new date to the debtor and to any other person in possession of the poinded articles.

(3) The new date arranged under sub-paragraph (2) above shall not be less than 7 days after the date of intimation under that sub-paragraph.

(4) Without prejudice to sub-paragraph (2) above, in order to enable the sum recoverable to be paid by instalments or otherwise in accordance with an agreement between the creditor and the debtor, the creditor may, after intimation has been given under paragraph 16 above of the date arranged for the sale, cancel the arrangements for the sale on not more than 2 occasions.

(5) Where, following cancellation of the sale in pursuance of sub-paragraph (4) above, the debtor is in breach of the agreement, the creditor may instruct the sheriff officer to make arrangements for the sale of the poinded articles at any time while they remain poinded.

The sale

18 (1) In the sale there shall be no reserve price unless the creditor chooses to have one and, if he does so choose, it shall not exceed the value of the article fixed under paragraph 5(4) above.

(2) The value of a poinded article fixed under paragraph 5(4) above and the reserve price, if any, fixed by the creditor under sub-paragraph (1) above need not be disclosed to any person bidding for the article.

(3) In the sale any poinded article exposed for sale may be purchased by

(a) any creditor, including the creditor on whose behalf the poinding was executed; or

(b) a person who owns the article in common with the debtor.

(4) Subject to sub-paragraph (5) below and without prejudice to the rights of any third party, where the sum recoverable has not been realised by the sale, ownership of a poinded article which remains unsold after being exposed for sale shall pass to the creditor.

(5) Without prejudice to the rights of any third party, where the sale is held in premises belonging to the debtor, the ownership of a poinded article which has passed to the creditor under sub-paragraph (4) above shall revert to the debtor unless the creditor uplifts the article by 8 p.m. (or such other time as may be prescribed by Act of Sederunt)—

(a) if the premises are a dwellinghouse in which the debtor is residing, on the day when the sale is completed;

(b) in any other case, on the third working day following that day,

and the sheriff officer may remain on or re-enter any premises (whether open, shut or lockfast) for the purpose of enabling the creditor to uplift any such article.

(6) For the purposes of sub-paragraph (5) above "working day" means a day which is not—

• Saturday;

• Sunday;

• 1st or 2nd January;

• Good Friday;

• Easter Monday;

• 25th or 26th December;

• a public holiday in the area in which the premises are situated.

(7) Subject to sub-paragraph (8) below, where at the sale any article is unsold or is sold at a price below the value fixed under paragraph 5(4) above, the debtor shall be credited with an amount equal to that valuation.

(8) Where—

(a) any damaged article has been revalued under paragraph 5(4) above on the authority of the sheriff given under paragraph 13(2) above;

(b) the damage was not caused by the fault of the debtor; and

(c) no order has been made under paragraph 13(3) above requiring a third party to consign a sum in respect of the article, or such an order has been made but has not been complied with,

the amount credited to the debtor under sub-paragraph (7) above shall be an amount equal to the original valuation and not the revaluation referred to in paragraph (a) above.

Disposal of proceeds of sale

19 The sheriff officer who arranges the sale shall dispose of the proceeds of the sale—

(a) by paying to the creditor the proceeds so far as necessary to meet the sum recoverable (subject to any agreement between the sheriff officer and the creditor relating to the fees or outlays of the officer of court); and

(b) by paying to the debtor any surplus remaining after the sum recoverable has been paid or, if the debtor cannot be found, by consigning such surplus in court.

Report of sale

20 (1) The sheriff officer who arranged the sale shall within a period of 14 days after the date of completion of the sale send to the creditor a report of the sale in the form prescribed by Act of Sederunt setting out—

(a) any articles which have been sold and the amount for which they have been sold;

(b) any articles which remain unsold;

(c) the expenses of the diligence chargeable against the debtor;

(d) any surplus paid to the debtor; and

(e) any balance due by or to the debtor;

and the sheriff officer shall, within the same period, send a copy of the report to the debtor.

(2) The report of sale shall be signed by the sheriff officer.

(3) The creditor and the debtor may have the report of sale taxed by the auditor of court of the sheriff court within whose jurisdiction the articles were poinded.

Articles belonging to third parties or in common ownership

21 (1) A sheriff officer may, at any time after the execution of a poinding and before the sale of the poinded articles, release an article from the poinding if—

(a) he is satisfied that the article belongs to a third party; and

(b) the debtor or other person in possession of the article does not deny that it belongs to the third party.

(2) Where, on an application made to him by a third party, at any time after the execution of a poinding and before the sale of the poinded articles, the sheriff is satisfied that a poinded article belongs to that third party, he shall make an order releasing it from the poinding.

(3) The making of an application under sub-paragraph (2) above shall not prejudice the taking of any other proceedings by the third party for the recovery of a poinded article belonging to him, and an order of the sheriff under that sub-paragraph shall not be binding in any other proceedings.

(4) Where an article has been released from a poinding under this paragraph, a sheriff officer may, notwithstanding paragraph 9 above, poind other articles belonging to the debtor in the same premises.

22 (1) Articles which are owned in common by a debtor and a third party may be poinded and disposed of in accordance with this Schedule in satisfaction of the debts of that debtor.

(2) Where, at any time after the execution of a poinding and before the sale of the poinded articles, a third party—

(a) claims that a poinded article is owned in common by the debtor and himself; and

(b) pays to the sheriff officer a sum equal to the value of the debtor's interest in the article,

the sheriff officer may, unless the debtor (or the person in possession of the article, if not the debtor) denies the claim, release the article from the poinding.

(3) If, on an application made by a third party, at any time after the execution of a poinding and before the sale of the poinded articles, the sheriff is satisfied that a poinded article is owned in common by the debtor and that third party and either—

(a) the third party undertakes to pay to the sheriff officer a sum equal to the value of the debtor's interest in the article; or

(b) the sheriff is satisfied that the continued poinding of that article or its sale under summary warrant would be unduly harsh to the third party in the circumstances,

he shall make an order releasing the article from the poinding.

(4) A release under sub-paragraph (2) above or where sub-paragraph (3)(a) above applies shall not become effective until the granting by the sheriff officer of a receipt for payment in accordance therewith, when the debtor's interest in the released article shall be transferred to the third party.

(5) Where an article is released in pursuance of sub-paragraph (3)(b) above from a poinding, a sheriff officer may, notwithstanding paragraph 9 above, poind other articles belonging to the debtor in the same premises.

(6) This sub-paragraph applies where, at any time after the execution of a poinding, a third party claims that any of the poinded articles is owned in common by the debtor and himself but does not seek release of the article from the poinding, and either—

(a) the claim is admitted by the creditor and the debtor; or

(b) the claim is not admitted by both the creditor and the debtor, but the sheriff, on an application made to him, is satisfied that the claim is valid.

(7) Where sub-paragraph (6) above applies, the creditor shall pay to the third party—

(a) if the article is sold, the fraction of the proceeds of sale (or of the value of that article fixed under paragraph 5(4) above, whichever is the greater) which corresponds to the third party's interest in the article;

(b) if ownership of the article passes to the creditor in default of sale, the fraction of the value of the article fixed under paragraph 5(4) above which corresponds to the third party's interest in the article.

Certain proceedings under this Schedule to postpone further steps in the diligence

23 (1) Where an application under any of the provisions of this Schedule listed in sub-paragraph (2) below has been made—

(a) it shall be not be competent during a relevant period to remove the poinded articles for sale or to hold a sale;

(b) a relevant period shall be disregarded in calculating the period on the expiry of which the poinding ceases to have effect under paragraph 11 above.

(2) The provisions referred to in sub-paragraph (1) above are—

(a) paragraph 1(4), 7(1), 21(2) or 22(3) (release of poinded articles);

(b) paragraph 8(1) or (3) (invalidity, cessation or recall of poinding);

(c) paragraph 10(1) (sist of proceedings in poinding of mobile homes);

(d) paragraph 12(4) (restoration of articles removed without consent or authority);

(e) paragraph 12(5) (recall of order under paragraph 12(4)).

(3) In sub-paragraph (1) above "a relevant period" means—

(a) the period while the application is pending;

(b) where the application has been disposed of by the sheriff—

(i) the period during which an application for leave to appeal may be made;

(ii) where an application for leave to appeal is made, the period until leave has been refused or the application has been abandoned;

(iii) where leave to appeal has been granted, the period during which an appeal may be made; or

(iv) where an appeal against the decision is made, the period until the matter has been finally determined or the appeal has been abandoned.

Power to enter premises and open shut and lockfast places

24 A summary warrant shall contain a warrant authorising a sheriff officer to enter premises in the occupancy of the debtor in order to execute the poinding or the sale, or the removal and sale of the poinded articles and, for any of those purposes, to open shut and lockfast places.

Expenses chargeable against the debtor

25 (1) Subject to paragraphs 26 to 29 below, there shall be chargeable against the debtor any expenses incurred—

(a) in serving a notice under paragraph 3 above before entering a dwellinghouse for the purpose of executing a poinding;

(b) in executing a poinding under paragraph 5 above;

(c) in granting a receipt under sub-paragraph (5) of paragraph 6 above for payment for redemption under sub-paragraph (4) thereof;

(d) in granting a receipt under paragraph 15(3) above for payment for the redemption of any poinded article;

(e) in making intimation, sending particulars of the arrangements for the sale to the sheriff clerk and giving public notice under paragraph 16 above;

(f) in removing any poinded articles for sale;

(g) in making arrangements for and conducting a sale;

(h) where the arrangements for a sale have been cancelled under paragraph 17(4) above, in returning poinded articles to any premises from which they have been removed for sale;

(j) in making a report of sale under paragraph 20 above;

(k) in granting a receipt under paragraph 22(4) above for payment for the release from a poinding of any article which is owned in common;

(l) in opening shut and lockfast places in the execution of the diligence;

(m) by a solicitor in instructing a sheriff officer to take any of the steps specified in this sub-paragraph.

(2) The Lord Advocate may by regulations add to, delete or vary any of the steps specified in sub-paragraph (1) above.

26 Where arrangements for a sale are cancelled under sub-paragraph (4) of paragraph 17 above, if new arrangements are made for the sale in the circumstances mentioned in sub-paragraph (5) thereof, there shall be chargeable against the debtor the expenses incurred in the making of the new arrangements but not in the making of the arrangements which have been cancelled.

27 Subject to paragraph 28 below, where any such further poinding as is mentioned in paragraph J 2(2) above has been executed, there shall be chargeable against the debtor the expenses incurred in that poinding but not the expenses incurred in the original poinding.

28 Where any such further poinding as is mentioned in sub-paragraph (2) of paragraph 12 above has been executed and—

(a) the creditor has, as a condition of his consenting to the removal of the poinded articles under sub-paragraph (1)(a) of that paragraph, required the debtor to undertake liability for the expenses incurred in the original poinding; or

(b) the sheriff has, when authorising the removal of the poinded articles under sub-paragraph (1)(b) of that paragraph, directed that the debtor shall be liable for those expenses,

there shall be chargeable against the debtor the expenses incurred in both poindings.

29 Where a new date is arranged under paragraph 17(2) above for the holding of a sale or for the removal of poinded articles for sale, there shall be chargeable against the debtor the expenses incurred in connection with arranging the new date but not those incurred in connection with arranging the original date.

Circumstances where liability for expenses is at the discretion of the sheriff

30 The liability for any expenses incurred by the creditor or the debtor—

(a) in an application by the creditor or a sheriff officer to the sheriff under any provision of this Schedule; or

(b) in implementing an order under—

(i) paragraph 6(1) above (order for security or immediate disposal of poinded articles); or

(ii) paragraph 12(4) to (6) or 13 above (orders dealing with unauthorised removal, damage or destruction of poinded articles),

shall be as determined by the sheriff.

Calculation of amount chargeable against debtor under the foregoing provisions

31 Expenses awarded by the sheriff against the debtor in favour of the creditor in a determination under paragraph 30 above in respect of an application other than an application under paragraph 12(4) to (6) or 13 above shall be calculated, whether or not the application is opposed by the debtor, as if it were unopposed, except that, if the debtor opposes the application on grounds which appear to the sheriff to be frivolous, the sheriff may award an additional sum of expenses, not exceeding £25 or such amount as may be prescribed in regulations made by the Lord Advocate, against the debtor.

Circumstances where no expenses are due to or by either party

32 Subject to paragraph 33 below, the debtor shall not be liable to the creditor nor the creditor to the debtor for any expenses incurred by the other party in connection with—

(a) an application by the debtor to the sheriff under any provision of this Schedule;

(b) any objections to such an application;

(c) a hearing held by virtue of paragraph 8(5) above.

33 If—

(a) an application mentioned in paragraph 32(a) above is frivolous;

(b) such an application is opposed on frivolous grounds; or

(c) a party requires a hearing mentioned in paragraph 32(c) above to be held on frivolous grounds,

the sheriff may award a sum of expenses, not exceeding £25 or such amount as may be prescribed in regulations made by the Lord Advocate, against the party acting frivolously in favour of the other party.

Supplementary

34 Any expenses chargeable against the debtor by virtue of any provision of this Schedule shall be recoverable out of the proceeds of sale.

35 In this Schedule—

• "creditor" means—

  (a)

  for the purposes of section 247 of the [19 c. 6.] Local Government (Scotland) Act 1947, a rating authority;

  (b)

  for the purposes of section 63 of the [1970 c. 9.] Taxes Management Act 1970, any collector of taxes;

  (c)

  for the purposes of paragraph 3 of Schedule 1 to the [1983 c. 53.] Car Tax Act 1983 and paragraph 6 of Schedule 7 to the [1983 c. 55.] Value Added Tax Act 1983, the Commissioners of Customs and Excise;

• "dwellinghouse" includes a caravan, a houseboat and any structure adapted for use as a residence;

• "the poinding schedule" means the schedule provided for in paragraph 5(5) above;

• "the sum recoverable"—

  (a)

  for the purposes of the said section 247, includes the surcharge recoverable thereunder but excludes interest;

  (b)

  for the purposes of the said section 63, includes interest.

SCHEDULE 6 MINOR AND CONSEQUENTIAL AMENDMENTS

General amendment

1 Any reference in any enactment to an order being enforceable in like manner as a recorded decree arbitral shall be construed as a reference to such an order being enforceable in like manner as an extract registered decree arbitral bearing a warrant for execution issued by the sheriff court of any sheriffdom in Scotland.

Specific amendments

The Bank Notes (Scotland) Act 1765 (c. 49.)

2 In section 4 (summary execution on banker's notes), for the words from "letters of horning" to "the other" there shall be substituted the word "the".

The Debtors (Scotland) Act 1838 (c. 114.)

3 At the end of section 22 (arrestment to prescribe in three years), there shall be added the following subsections—

“(2) In the case of an arrestment which—

(a) secures a debt which is subject to a time to pay direction or a time to pay order; or

(b) is subject to an interim order under section 6(3) of the Debtors (Scotland) Act 1987 (order pending disposal of application for time to pay order),

there shall be disregarded, in computing the period at the end of which the arrestment prescribes, the period during which the time to pay direction, time to pay order or interim order is in effect.

(3) Nothing in this section shall apply to an earnings arrestment, a current maintenance arrestment or a conjoined arrestment order.”.

The Harbours, Docks, and Piers Clauses Act 1847 (c. 27.)

4 In section 57 (unserviceable vessels to be altogether removed from harbour), for the word "poinding" there shall be substituted the word "arrestment".

The Lyon King of Arms Act 1867 (c.17)

5 In section 2 (admittance to office of messengers-at-arms), for the words "according to the present law and practice" there shall be substituted the words "in accordance with Part V of the Debtors (Scotland) Act 1987 and any Act of Sederunt made thereunder".

The Court of Session Act 1868 (c. 100)

6 At the end of section 14 (induciae of summonses and other writs passing the signet), there shall be added the following subsection—

“(2) Nothing in this section shall apply to a charge for payment.”.

The Titles to Land Consolidation (Scotland) Act 1868 (c. 101)

7 In section 138 (import of short clauses of consent to registration), for the words from "letters of horning" to the end there shall be substituted the words ", upon the issue of an extract containing a warrant for execution, all lawful execution shall pass thereon".

The Debtors (Scotland) Act 1880 (c. 34)

8 In section 4 (abolition of imprisonment for debt, with certain exceptions), for paragraph 1 there shall be substituted the following paragraph—

“1 Fines imposed for contempt of court or under section 91 of the Court of Session Act 1868.”.

The Sea Fisheries Act 1883 (c. 22.)

9 In section 20(2) (masters of boats liable to fines imposed), for the word "poinding" there shall be substituted the word "arrestment".

The Merchant Shipping Act 1894 (c. 60.)

10 In section 693 (sums ordered to be leviable by poinding and sale of ship), for the word "poinding" there shall be substituted the word "arrestment".

The Execution of Diligence (Scotland) Act 1926 (c. 16)

11 In section 1 (sheriff officer to have the powers of a messenger-at-arms in certain places), for the word "county" in both places where it occurs there shall be substituted the words "sheriff court district".

12 In section 2(1 )(b) (execution of arrestment or charge by registered letter in certain cases), for the word "county" there shall be substituted the words "sheriff court district".

The Sea Fisheries Act 1968 (c. 77.)

13 In section 12(2)(a) (recovery of fines imposed on master, etc. or crew), for the word "poinding" there shall be substituted the word "arrestment".

The Prevention of Oil Pollution Act 1971 (c. 60.)

14 In section 20(1) (enforcement and application of fines), for the word "poinding" there shall be substituted the word "arrestment".

The Town and Country Planning (Scotland) Act 1972 (c. 52)

15 In section 267(8) (local inquiries), for the words "a recorded decree arbitral" there shall be substituted the words "an extract registered decree arbitral bearing a warrant for execution issued by the sheriff court of any sheriffdom in Scotland".

The Consumer Credit Act 1974 (c. 69)

16 After section 93 there shall be inserted the following section—

“93A Summary diligence not competent in Scotland.

Summary diligence shall not be competent in Scotland to enforce payment of a debt due under a regulated agreement or under any security related thereto.”.

17 In section 129 (time orders)—

(a) at the beginning of subsection (1) there shall be added the words "Subject to subsection (3) below,";

(b) at the end there shall be added the following subsection—

“(3) Where in Scotland a time to pay direction or a time to pay order has been made in relation to a debt, it shall not thereafter be competent to make a time order in relation to the same debt”.

The Criminal Procedure (Scotland) Act 1975 (c. 21)

18 In section 411 (recovery by civil diligence), in subsection (1) for the words from "the words" to "14 days" there shall be substituted the words

“a warrant for civil diligence in a form prescribed by Act of Adjournal which shall have the effect of authorising—

(a) the charging of the person who has been fined to pay the fine within the period specified in the charge and, in the event of failure to make such payment within that period, the execution of an earnings arrestment and the poinding of articles belonging to him and, if necessary for the purpose of executing the poinding, the opening of shut and lockfast places;

(b) an arrestment other than an arrestment of earnings in the hands of his employer;”.

The Crofting Reform (Scotland) Act 1976 (c. 21)

19 In section 17(1) (extension of powers of Land Court), for the words from "as if to "to be enforced" there shall be substituted the words "in like manner as an extract registered decree arbitral bearing a warrant for execution issued by the sheriff court of any sheriffdom in Scotland".

The Patents Act 1977 (c. 37)

20 In section 93(b) and 107(3) (orders for expenses), for the words "a recorded decree arbitral" there shall be substituted the words "an extract registered decree arbitral bearing a warrant for execution issued by the sheriff court of any sheriffdom in Scotland.".

The Customs and Excise Management Act 1979 (c. 2)

21 In section 117 (execution and diligence against revenue traders), for subsection (9) there shall be substituted the following subsections—

“(9) This section shall apply to Scotland subject to the following modifications—

(a) in subsection (3) for the words from "issue" to the end there shall be substituted the words "granting of a warrant for the recovery of a sum owing by the revenue trader, those goods shall not be liable to be taken in execution under this section.";

(b) in subsection (4) for the word "seized" in both places where it occurs there shall be substituted the words "taken in execution";

(c) subsection (10) below shall apply in place of subsection (5);

(d) in subsection (6) for the word "distrained" in both places where it occurs there shall be substituted the words "taken into possession";

(e) in subsection (7) for the words "of the distress and sale" there shall be substituted the words "incurred in the taking into possession and sale of the things under that subsection";

(f) in subsection (7A) for the words "distress is levied" there shall be substituted the words "things are taken into possession" and for the word "distress" where second occurring there shall be substituted the words "taking into possession".

(10) The sheriff, on an application by the proper officer accompanied by a certificate by him that relevant excise duty payable by a revenue trader remains unpaid after the time within which it is payable, may grant a warrant authorising a sheriff officer—

(a) to take into possession, by force if necessary, anything liable to be taken in execution under this section and for that purpose to open shut and lockfast places; and

(b) to sell anything so taken into possession by public auction after giving 6 days notice of the sale.”.

The Education (Scotland) Act 1980 (c. 44)

22 In paragraph 8 of Schedule 1 (local inquiries), for the words "a recorded decree arbitral" there shall be substituted the words "an extract registered decree arbitral bearing a warrant for execution issued by the sheriff court of any sheriffdom in Scotland.".

The Betting and Gaming Duties Act 1981 (c.63)

23 Section 29 (recovery of duty in Scotland), shall have effect subject to the following modifications—

(a) for subsection (1) there shall be substituted the following subsection—

“(1) The sheriff, on an application by the proper officer accompanied by a certificate by him that a person, on written demand by the proper officer, has refused or neglected to pay any amount recoverable from him by way of general betting duty or bingo duty or by virtue of section 12(1) or 14 above or of Schedule 2 to this Act, may grant a warrant authorising a sheriff officer—

(a) to take into possession, by force if necessary, any of that person's corporeal moveables which would not be exempted from poinding and for that purpose to open shut and lockfast places; and

(b) to sell anything so taken into possession by public auction after giving 6 days' notice of the sale.”;

(b) in subsection (2) for the word "poinded" in both places where it occurs there shall be substituted the words "taken into possession";

(c) in subsection (3)—

(i) for the words "of the poinding and" there shall be substituted the words "incurred in taking into possession the corporeal moveables and their";

(ii) in paragraph (a) for the word "poinded" there shall be substituted the words "taken into possession";

(iii) in paragraph (b) for the word "poinded" there shall be substituted the words "when they were taken into possession by the sheriff officer";

(d) in subsection (4) for the words "poinded" and "poinding" there shall be substituted respectively the words "taken into possession" and "taking into possession the corporeal moveables".

The British Fishing Boats Act 1983 (c. 8.)

24 In section 5(2)(a) (recovery of fines), for the word "poinding" there shall be substituted the word "arrestment".

The Inshore Fishing (Scotland) Act 1984 (c. 26.)

25 In section 8(2)(a) (recovery of fines), for the word "poinding" there shall be substituted the word "arrestment".

The Rent (Scotland) Act 1984 (c. 58.)

26 For section 110 (restriction on diligence), there shall be substituted the following section—

“110 Restriction on sequestration for rent.

At any stage before the grant of a warrant of sale in an action of sequestration for payment, or in security, of rent of any dwelling-house let on a protected tenancy or subject to a statutory tenancy, the sheriff may sist the proceedings or adjourn them for such period or periods as he thinks fit, in order to enable the tenant to pay the rent in such manner as the sheriff may determine (whether by instalments or otherwise).”.

The Bankruptcy (Scotland) Act 1985 (c. 66)

27 In section 37 (effect of sequestration on diligence), after subsection (5) there shall be inserted the following subsection—

“(5A) Nothing in subsection (4) or (5) above shall apply to an earnings arrestment, a current maintenance arrestment or a conjoined arrestment order.”.

28 In paragraph 24 of Schedule 7 (arrestments and poindings)—

(a) in sub-paragraph (3) after the words "a sale" there shall be inserted the words "or receives payment in respect of a poinded article upon its redemption";

(b) at the end there shall be added the following sub-paragraph—

“(8) Nothing in this paragraph shall apply to an earnings arrestment, a current maintenance arrestment or a conjoined arrestment order.”.

Section 108(2).

SCHEDULE 7 TRANSITIONAL PROVISIONS

1 Notwithstanding the repeal by this Act of subsection (4) of section 36 of the [1971 c. 58.] Sheriff Courts (Scotland) Act 1971—

(a) any direction made under that subsection which is in force immediately before the commencement of that repeal shall continue in force; and

(b) any summary cause action for payment which is pending immediately before such commencement shall proceed and be disposed of,

as if this Act had not been passed.

2 The sheriff may refuse to make a time to pay order if, on an objection being duly made in pursuance of section 6(6)(a) of this Act, he is satisfied that a direction has been made under section 36(4) of the said Act of 1971 whereby the debt concerned was payable by instalments, but the right to pay by instalments has ceased by reason of failure to pay an instalment.

3 Without prejudice to paragraphs 4 to 6 of this Schedule, a warrant issued before the commencement of Part VI of this Act, for the enforcement by diligence of an obligation to pay money, contained in an extract of a decree of the Court of Session or the sheriff court or of a document which has been registered in the Books of Council and Session or in sheriff court books shall be treated as if it were a warrant contained in such a decree granted after the commencement of that Part.

4 Nothing in Part II of this Act shall affect a poinding which is in effect immediately before the commencement of that Part; and further proceedings in such a poinding and in any warrant sale to follow thereon shall be in accordance with the law in force immediately before such commencement.

5 Nothing in this Act shall affect an arrestment of earnings in the hands of an employer which has been executed before the commencement of Part III of this Act nor preclude the bringing of an action of furthcoming in pursuance of such an arrestment or the granting of a decree in any such action.

6 Where an arrestment of a debtor's earnings in the hands of an employer which has been executed before the commencement of Part III of this Act has effect in relation to earnings payable on the first pay-day occurring after such commencement, the execution of an earnings arrestment or a current maintenance arrestment against earnings payable to the debtor by the employer shall not be competent until after that payday.

7 (1) Subject to sub-paragraph (2) below, a summary warrant granted before the commencement of Schedules 4 and 5 to this Act under or by virtue of any of the enactments to which this paragraph applies shall be deemed to authorise only the following diligences—

(a) a poinding and sale in accordance with the said Schedule 5;

(b) an earnings arrestment; and

(c) an arrestment other than an arrestment of the debtor's earnings in the hands of his employer.

(2) If at the commencement of those Schedules diligence executed in pursuance of a warrant referred to in sub-paragraph (1) above is in effect, that diligence shall proceed as if this Act had not been passed.

(3) This paragraph applies to the following enactments—

(a) section 247 of the [1947 c. 43.] Local Government (Scotland) Act 1947;

(b) section 63 of the [1970 c. 9.] Taxes Management Act 1970;

(c) section 33 of the [1972 c. 41.] Finance Act 1972;

(d) paragraph 16(2) of Schedule 7 to the Finance Act 1972;

(e) paragraph 3 of Schedule 1 to the [1983 c. 53.] Car Tax Act 1983;

(f) paragraph 6 of Schedule 7 to the [1983 c. 55.] Value Added Tax Act 1983.

8 (1) Where before the commencement of paragraphs 21 and 23 of Schedule 6 to this Act—

(a) a warrant has been granted under any of the enactments to which this paragraph applies; and

(b) no diligence has been executed in pursuance of the warrant,

the warrant shall cease to have effect.

(2) Where before the commencement of the said paragraphs 21 and 23—

(a) a warrant has been granted under any of the enactments to which this paragraph applies; and

(b) diligence has been executed in pursuance of the warrant,

the diligence shall proceed as if this Act had not been passed.

(3) This paragraph applies to the following enactments—

(a) section 253 of the [1952 c. 44.] Customs and Excise Act 1952;

(b) paragraph 10 of Schedule 2 to the [1972 c. 25.] Betting and Gaming Duties Act 1972;

(c) section 117 of the [1979 c. 2.] Customs and Excise Management Act 1979;

(d) section 29 of the [1981 c. 63.] Betting and Gaming Duties Act 1981.

9 (1) The provisions of this Act relating to the liability for the expenses of a diligence shall not apply in relation to a diligence to which this paragraph applies.

(2) Section 93(1) or (2) of this Act shall not prevent a creditor taking proceedings in court to recover any expenses of a diligence to which this paragraph applies which are chargeable against the debtor.

(3) Notwithstanding section 95 of this Act, a diligence to which this paragraph applies shall cease to have effect on payment or tender of the sum due under the decree or other document.

(4) This paragraph applies to the following diligences—

(a) a poinding and sale;

(b) an arrestment and action of furthcoming or sale;

in effect at the commencement of sections 93 and 95 of this Act.

10 Until the commencement of the repeal of the [1976 c. 71.] Supplementary Benefits Act 1976 by Schedule 11 to the [1986 c. 50.] Social Security Act 1986 the said Act of 1976 shall have effect as if there were inserted after section 18 of that Act the new section set out in section 68 of this Act with the following modifications—

(a) for "25A" there shall be substituted "18A"; and

(b) for references to income support there shall be substituted references to supplementary benefit.

Section 108.

SCHEDULE 8 REPEALS

Chapter	Short title	Extent of repeal
1503 c. 45.	The Diligence Act 1503.	The whole Act.
1579 c. 13.	The Registration Act 1579.	The whole Act.
1579 c. 45.	The Hornings Act 1579.	The whole Act.
1581 c. 26.	The Convention of Burghs Act 1581.	The whole Act.
1584 c. 15.	The Execution of Decrees Act 1584.	The whole Act.
1587 c. 30.	The Officers of Arms Act 1587.	The whole Act.
1592 c. 29.	The Lyon King of Arms Act 1592.	In section (3) the words "messingeris and", the words "and messingeris" and the words from "With power" to the end.
		In section (5) the words "and incarceratioun" and the words from "vnder the pane" to the end.
1593 c. 34.	The Hornings Act 1593.	The whole Act.
1600 c. 22.	The Hornings Act 1600.	The whole Act.
1607 c. 13.	The Convention of Burghs Act 1607.	The whole Act.
1621 c. 20.	The Hornings Act 1621.	The whole Act.
1661 c. 218.	The Poinding Act 1661.	The whole Act.
1669 c. 5.	The Poinding Act 1669.	The whole Act.
1669 c. 95.	The Lyon King of Arms Act 1669.	The words from "the fourtie sext" to "Together also with".
1672 c. 47.	The Lyon King of Arms Act 1672.	The words from "are judges" to "office and".
1681 c. 5.	The Subscription of Deeds Act 1681.	The word "hornings".
1681 c. 86.	The Bills of Exchange Act 1681.	The words from "Letters of horning" to "and other".
20 Geo. 2 c. 43.	The Heritable Jurisdictions (Scotland) Act 1746.	Section 28.
20 Geo. 2 c. 50.	The Tenures Abolition Act 1746.	Sections 12 and 13.
5 Geo. 3 c. 49.	The Bank Notes (Scotland) Act 1765.	In section 6 the words from "issuing" to "all other".
12 Geo. 3 c. 72.	The Bills of Exchange (Scotland) Act 1772.	In section 42 the words "by horning or other diligence".
		In section 43 the words "by horning or other diligence".
1 & 2 Vict. c. 114.	The Debtors (Scotland) Act 1838.	Sections 2 to 15.
		Sections 23 to 31.
		In section 32 the words "excepting in the case of poindings".
		Section 35.
		All the Schedules.
9 & 10 Vict. c. 67.	The Citations (Scotland) Act 1846.	In section 1 the words "excepting only in cases of poinding as aforesaid".
19 & 20 Vict. c. 56.	The Exchequer Court (Scotland) Act 1856.	In section 28 the words from "except that" to the end.
		Sections 29 to 34.
		Section 36.
		Section 42.
		Schedules G to K.
19 & 20 Vict. c.91.	The Debts Securities (Scotland) Act 1856.	In section 6 the words "of hornings".
33 & 34 Vict. c. 63.	The Wages Arrestment Limitation (Scotland) Act 1870.	The whole Act.
43 & 44 Vict. c. 34.	The Debtors (Scotland) Act 1880.	In section 4, the proviso, the words from "a warrant" to "or under" and the words "or obligation".
45 & 46 Vict. c. 42.	The Civil Imprisonment (Scotland) Act 1882.	Section 5.
55 & 56 Vict. c. 17.	The Sheriff Courts (Scotland) Extracts Act 1892.	Section 7(6).
10 & 11 Geo. 6 c. 43.	The Local Government (Scotland) Act 1947.	Sections 248 and 249.
		In section 250, the words from "together with" to "goods and effects" where second occurring.
		Sections 251 and 252.
10 & 11 Geo. 6 c. 44.	The Crown Proceedings Act 1947.	In section 46, proviso (a).
8 & 9Eliz. 2c. 21.	The Wages Arrestment Limitation Amendment (Scotland) Act 1960.	The whole Act.
1966 c. 19.	The Law Reform (Miscellaneous Provisions) (Scotland) Act 1966.	Sections 2 and 3.
1968 c. 49.	The Social Work (Scotland) Act 1968.	In section 80, subsections (2) and (3).
1970 c. 36.	The Merchant Shipping Act 1970.	In section 11(1)(a), the words "or arrestment".
1971 c. 58.	The Sheriff Courts (Scotland) Act 1971.	Section 36(4).
1973 c. 22.	The Law Reform (Diligence) (Scotland) Act 1973.	The whole Act.
1979 c. 39.	The Merchant Shipping Act 1979.	In section 39, subsection (2) and in subsection (3) the words "or arrestment" and the words from "and, as" to the end.
1979 c. 54.	The Sale of Goods Act 1979.	Section 40.
1984 c. 43.	The Finance Act 1984.	Section 16.