PART IIIGeneral
29Recovery of duty by poinding in Scotland
1
If a person, on written demand by the proper officer, refuses or neglects 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, the amount recoverable may be recovered by poinding of his corporeal moveables, and the proper officer may for that purpose by warrant signed by him authorise any person to poind and to sell any moveables so poinded by public roup after giving six days' notice of the sale.
2
Where an amount recoverable as mentioned in subsection (1) above is determined by reference to the duty on a gaming licence in respect of premises on which gaming is carried on as an activity of a club or wholly or in part by reference to the duty on the playing of bingo on any premises, the moveables which may be poinded under that subsection shall include any corporeal moveables used for the purposes of the club or, as the case may be, the bingo and found on those premises; but no moveables shall be poinded by virtue of this subsection unless a copy of the demand for the amount recoverable has been served—
a
in the case of an amount recoverable by reference to the duty on a gaming licence, on the secretary of the club (or person performing the functions of secretary) by leaving it or sending it by post addressed to him at an address to which communications about the affairs of the club are ordinarily sent, or
b
in the case of an amount recoverable by reference to bingo duty, on the bingo promoter or the person having the management of those premises by sending it by post addressed to him at the premises, or at an address at which he carries on any business.
3
The proceeds of sale of anything sold under this section shall be applied in or towards payment of the oosts and expenses of the poinding and sale and the payment of the amount recoverable and the surplus, if any, shall be paid—
a
in the case of an amount recoverable by reference to the duty of a gaming licence where any moveables were poinded by virtue of subsection (2) above, the secretary (or person performing the functions of secretary) of the club, and
b
in any other case to the person in whose hands the moveables were poinded.
4
Where under this section corporeal moveables are poinded for any duty in accordance with an estimate made under paragraph 11 of Schedule 1, paragraph 5 of Schedule 2 or paragraph 14 of Schedule 3 to this Act and it is afterwards proved that the amount properly due was less than the amount estimated, that shall not affect the legality of the poinding or anything done under this section in connection with it but the proceeds of sale shall be applied under subsection (3) above in accordance with the amount properly due and not in accordance with the amount estimated.
5
This section shall not apply to England and Wales.