155 Priority in cases of poinding etc. by others in Scotland.U.K.
(1)Section 64 of the Taxes Management Act 1970 (priority of claim for tax inScotland) shall be amended as follows.
(2)In subsection (1)—
(a)for the words from the beginning to “shall be” there shall besubstituted the words “If at any time at which any moveable goods andeffects belonging to any person (in this section referred to as “theperson in default”) are”,
(b)for the word “unless” there shall be substituted the words “theperson in default is in arrears in respect of any such sums as are referredto in subsection (1A) below, the goods and effects may not be so taken unlesson demand made by the collector”, and
(c)for the words “the tax so in arrear” onwards there shall besubstituted the words “such sums as have fallen due at or before the dateof poinding or, as the case may be, other diligence or assignation.”
(3)The following subsection shall be inserted after that subsection—
“(1A)The sums referred to in subsection (1) above are—
(a)sums due from the person in default on account of deductions of income taxfrom emoluments paid during the period of twelve months next before the dateof poinding, being deductions which the person in default was liable to makeunder section 203 of the principal Act (pay as you earn) less the amount ofthe repayments of income tax which he was liable to make during that period;and
(b)sums due from the person in default in respect of deductions required tobe made by him for that period under section 559 of the principal Act(sub-contractors in the construction industry).”
(4)In subsection (2)—
(a)for the words from the beginning to “the tax claimed shall” thereshall be substituted the words “If the sums referred to in subsection (1)above are not paid within ten days of the date of the demand referred to inthat subsection, the sums shall”, and
(b)for the words “proceeding at his instance” there shall be substitutedthe word “proceedings”.