Taxes Management Act 1970

64 Priority of claim for tax in Scotland. U.K.

(1) [F1 If at any time at which any movable goods and effects belonging to any person (in this section referred to as “the person in default”) are] liable to be taken by virtue of any F2 ... diligence whatever, or by any assignation, [F3 the person in default is in arrears in respect of any such sums as are referred to in subsection (1A) below, the goods and effects may not be so taken unless on demand made by the collector] the person proceeding to take the said goods and effects pays [F3 such sums as have fallen due at or before the date of poinding or, as the case may be, other diligence or assignation].

[F4 (1A) The sums referred to in subsection (1) above are—

(a) sums due from the person in default on account of deductions of income tax from [F5 taxable earnings (as defined by section 10 of ITEPA 2003)] paid during the period of twelve months next before the date of poinding, being deductions which the person in default was liable to make under [F6 PAYE regulations] less the amount of the repayments of income tax which he was liable to make during that period; and

(b) sums due from the person in default in respect of deductions required to be made by him for that period under [F7 section 61 of the Finance Act 2004] (sub-contractors in the construction industry).]

(2) [F8 If the sums referred to in subsection (1) above are not paid within ten days of the date of the demand referred to in that subsection, the sums shall], notwithstanding any [F8 proceedings] for the purpose of taking the said moveable goods and effects, be recoverable by poinding and selling the said moveable goods and effects under warrant obtained in conformity with the provisions contained in section 63 above.

F9 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Words in s. 64(1) substituted by Finance Act 1989 (c. 26), s. 155(2)(a).

F2 Words in s. 64(1) repealed (S.) (22.4.2009) by Bankruptcy and Diligence etc. (Scotland) Act 2007 (asp 3), s. 227(3), Sch. 6 Pt. 1 (with s. 223); S.S.I. 2009/67, art. 3(2)(3), Sch. 2 (with arts. 4-6) (as amended (31.1.2011) by S.S.I. 2011/31, art. 5(b))

F3 Words in s. 64(1) substituted by Finance Act 1989 (c. 26), s. 155(2)(b)(c).

F4 S. 64(1A) inserted by Finance Act 1989 (c. 26), s. 155(3)

F5 Words in s. 64(1A)(a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 134(a) (with Sch. 7)

F6 Words in s. 64(1A)(a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 134(b) (with Sch. 7)

F7 Words in s. 64(1A)(b) substituted (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 6(2)

F8 Words in s. 64(2) substituted by Finance Act 1989 (c. 26), s. 155(4)(a)(b).

F9 A development land tax provision added by Development Land Tax Act 1976 (c. 24) Sch.8 para.18. Development Land Tax Act 1976 repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X.