SCHEDULES

SCHEDULE 43Taking control of goods etc: consequential provision

Part 2Consequential provision: summary warrant

Debtors (Scotland) Act 1987 (c. 18)

13

1

In section 1 (time to pay directions)—

a

in subsection (5)(d), for “in respect of tax or as if it were tax” substitute “ under or by virtue of any enactment or under a contract settlement ”,

b

in subsection (5)(f), omit sub-paragraphs (i), (iii) and (iv), and

c

after subsection (8) insert—

8A

In paragraph (d) of subsection (5) above, “contract settlement” means an agreement made in connection with any person's liability to make a payment to the Commissioners for Her Majesty's Revenue and Customs under or by virtue of any enactment.

2

In section 5 (time to pay orders)—

a

in subsection (4)(d), for “in respect of tax or as if it were tax” substitute “ under or by virtue of any enactment or under a contract settlement ”,

b

in subsection (4)(f), omit sub-paragraphs (i), (iii) and (iv), and

c

after subsection (8) insert—

8A

In paragraph (d) of subsection (4) above, “contract settlement” means an agreement made in connection with any person's liability to make a payment to the Commissioners for Her Majesty's Revenue and Customs under or by virtue of any enactment.

3

In section 106 (interpretation), in the definition of “summary warrant”—

a

omit paragraph (cc),

b

in paragraph (d), for “any of the enactments” substitute “ the enactments (other than the Taxes Management Act 1970) ”, and

c

after that paragraph insert—

e

section 128 of the Finance Act 2008.