21SIn section 117 (execution and diligence against revenue traders), for subsection (9) there shall be substituted the following subsections—
“(9)This section shall apply to Scotland subject to the following modifications—
(a)in subsection (3) for the words from “issue” to the end there shall be substituted the words “ granting of a warrant for the recovery of a sum owing by the revenue trader, those goods shall not be liable to be taken in execution under this section. ”;
(b)in subsection (4) for the word “seized” in both places where it occurs there shall be substituted the words “ taken in execution ”;
(c)subsection (10) below shall apply in place of subsection (5);
(d)in subsection (6) for the word “distrained” in both places where it occurs there shall be substituted the words “ taken into possession ”;
(e)in subsection (7) for the words “of the distress and sale” there shall be substituted the words “ incurred in the taking into possession and sale of the things under that subsection ”;
(f)in subsection (7A) for the words “distress is levied” there shall be substituted the words “ things are taken into possession ” and for the word “distress” where second occurring there shall be substituted the words “ taking into possession ”.
(10)The sheriff, on an application by the proper officer accompanied by a certificate by him that relevant excise duty payable by a revenue trader remains unpaid after the time within which it is payable, may grant a warrant authorising a sheriff officer—
(a)to take into possession, by force if necessary, anything liable to be taken in execution under this section 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.”.