23Section 29 (recovery of duty in Scotland), shall have effect subject to the following modifications—
(a)for subsection (1) there shall be substituted the following subsection—
“(1)The sheriff, on an application by the proper officer accompanied by a certificate by him that a person, on written demand by the proper officer, has refused or neglected 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, may grant a warrant authorising a sheriff officer—
(a)to take into possession, by force if necessary, any of that person’s corporeal moveables which would not be exempted from poinding and for that purpose to open shut and lockfast places; and
(b)to sell anything so taken into possession by public auction after giving 6 days’ notice of the sale.”;
(b)in subsection (2) for the word “poinded” in both places where it occurs there shall be substituted the words “taken into possession”;
(c)in subsection (3)—
(i)for the words “of the poinding and” there shall be substituted the words “incurred in taking into possession the corporeal moveables and their”;
(ii)in paragraph (a) for the word “poinded” there shall be substituted the words “taken into possession”;
(iii)in paragraph (b) for the word “poinded” there shall be substituted the words “when they were taken into possession by the sheriff officer”;
(d)in subsection (4) for the words “poinded” and “poinding” there shall be substituted respectively the words “taken into possession” and “taking into possession the corporeal moveables”.