64Priority of claim for tax in Scotland. U.K.
(1)[F1If 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, [F3the 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 [F3such 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 [F5taxable 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 [F6PAYE 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 [F7section 61 of the Finance Act 2004] (sub-contractors in the construction industry).]
(2)[F8If 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 [F8proceedings] 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
F1Words in s. 64(1) substituted by Finance Act 1989 (c. 26), s. 155(2)(a).
F2Words in s. 64(1) repealed (S.) (22.4.2009) by Bankruptcy and Diligence etc.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))
F3Words in s. 64(1) substituted by Finance Act 1989 (c. 26), s. 155(2)(b)(c).
F4S. 64(1A) inserted by Finance Act 1989 (c. 26), s. 155(3)
F5Words 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)
F6Words 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)
F7Words 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)
F8Words 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.