The Value Added Tax Regulations 1995

Diligence U.K.

213.  In Scotland, the following provisions shall have effect—

(a) where the Commissioners are empowered to apply to the Sheriff for a warrant to authorise a Sheriff Officer to recover any amount of VAT or any sum recoverable as if it were VAT remaining due and unpaid, any application, and any certificate required to accompany that application, may be made on their behalf by a Collector of Customs and Excise or an officer of rank not below that of [F1 Job Band 7];

(b) where, during the course of a poinding and sale in accordance with Schedule 5 to the Debtors (Scotland) Act 1987(1) the Commissioners are entitled as a creditor to do any acts, then any such acts, with the exception of the exercise of the power contained in paragraph 18(3) of that Schedule, may be done on their behalf by a Collector of Customs and Excise or an officer of rank not below that of [F2 Job Band 7].

Textual Amendments

F1 Words in reg. 213(a) substituted (2.9.1996) by The Value Added Tax (Amendment) (No. 4) Regulations 1996 (S.I. 1996/2098), regs. 1, 4

F2 Words in reg. 213(b) substituted (2.9.1996) by The Value Added Tax (Amendment) (No. 4) Regulations 1996 (S.I. 1996/2098), regs. 1, 4

Commencement Information

I1 Reg. 213 in force at 20.10.1995, see reg. 1

(1)

1987 c. 18 .