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Finance Act 2004
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- 2004 c. 12
- SCHEDULE 12
- Priority of claim for...
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Changes over time for: Cross Heading: Priority of claim for tax in Scotland
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Priority of claim for tax in ScotlandU.K.
6(1)Section 64 of the Taxes Management Act 1970 is amended as follows.U.K.
(2)In subsection (1A)(b) (moveable goods and effects of person in default not to be taken by diligence etc unless person proceeding to take goods and effects pays to collector sums due from person in default in respect of deductions under section 559 of the Taxes Act 1988) for “section 559 of the principal Act” substitute “ section 61 of the Finance Act 2004 ”.
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