Amendment of the Act of Sederunt (Proceedings in the Sheriff Court under the Debtors (Scotland) Act 1987) 19882

1

The Act of Sederunt (Proceedings in the Sheriff Court under the Debtors (Scotland) Act 1987) 19883 shall be amended in accordance with the following sub-paragraphs.

2

In rule 68(3)(c), for “1983”, substitute “1994”.

3

In rule 68, after paragraph (3), insert the following paragraph:—

4

A summary warrant for recovery of insurance premium tax in accordance with paragraph 7(8) of Schedule 7 to the Finance Act 1994 as read with regulations 46(1) of the Insurance Premium Tax Regulations 19944 shall be in form 63A.

4

In form 63, after figure “3.” for the words “Value added tax under paragraph 6(5) of Schedule 7 to the Value Added Tax Act 1983”5, substitute the words “Value added tax under paragraph 5(5) of Schedule 11 to the Value Added Tax Act 1994”6.

5

After form 63, insert the form in the Schedule to this Act of Sederunt.