PART IV RECOVERY OF RATES AND TAXES ETC.
74 Recovery of rates and taxes etc.
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Section 248 of the M1Local Government (Scotland) Act 1947 (priority of claims for rates over other claims) is hereby repealed.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The following provisions of the M2Exchequer Court (Scotland) Act 1856 are hereby repealed—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).