SupplementaryS
34SAny expenses chargeable against the debtor by virtue of any provision of this Schedule shall be recoverable out of the proceeds of sale.
35In this Schedule—
“creditor” means—
(a)for the purposes of section 247 of the M1Local Government (Scotland) Act 1947, a rating authority;
(b)for the purposes of section 63 of the M2Taxes Management Act 1970, any collector of taxes;
(c)for the purposes of paragraph 3 of Schedule 1 to the M3Car Tax Act 1983 and paragraph 6 of Schedule 7 to the M4Value Added Tax Act 1983, the Commisioners of Customs and Excise;
[F1(d)for the purposes of—
(i)paragraph 7 of Schedule 2 to the Abolition of Domestic Rates Etc. (Scotland) Act 1987, the levying authority;
(ii)that paragraph as read with section 17(10) or (11) of that Act, the regional or islands council.]
“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.
Textual Amendments
F1Para. (d) in definition of “creditor” inserted by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2), s. 33(d)
Marginal Citations