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Debtors (Scotland) Act 1987
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Changes over time for: PART IV
Version Superseded: 30/12/2002
Alternative versions:
- 01/02/1991- Amendment
- 01/07/1997
Point in time - 30/12/2002- Amendment
- 01/04/2008- Amendment
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Point in time view as at 01/07/1997.
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Debtors (Scotland) Act 1987, PART IV is up to date with all changes known to be in force on or before 25 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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PART IVS RECOVERY OF RATES AND TAXES ETC.
74 Recovery of rates and taxes etc.S
(1)The enactments mentioned in Schedule 4 to this Act shall have effect subject to the amendments specified therein.
(2)A poinding and sale in pursuance of a summary warrant shall be proceeded with in accordance with Schedule 5 to this Act.
(3)No person shall be imprisoned for failure to pay rates or any tax.
(4)Section 248 of the M1Local Government (Scotland) Act 1947 (priority of claims for rates over other claims) is hereby repealed.
(5)The following provisions of the M2Exchequer Court (Scotland) Act 1856 are hereby repealed—
(a)in section 28 (extracts of exchequer decrees), the words from “except that” to the end;
(b)sections 29 to 34 (special modes of diligence for the enforcement of Crown debts);
(c)section 36 (effects of deceased Crown debtor may be attached by arrestment or poinding);
(d)section 42 (preference of Crown over other creditors).
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