# Act of Sederunt (Debt Arrangement and Attachment (Scotland) Act 2002) Amendment 2009

S.S.I. 2009/403 · made 17 November 2009

This Act of Sederunt amends the Act of Sederunt (Debt Arrangement and Attachment (Scotland) Act 2002) 2002 in order to provide for a form of summary warrant under section128(6) of the Finance Act 2008. Paragraph3 provides that summary warrants that have been granted in the previous form prior to the coming into force date will continue to have effect.

Made under: Sheriff Courts (Scotland) Act 1971 (Section 32); Finance Act 2008 (Section 128)

PDFs: Printed copy https://openlegislation.uk/act-of-sederunt-debt-arrangement-and-attachment-scotland-act-2002-amendment-2009/pdf/ssi_20090403_en.pdf

## Introductory text

Sheriff Court
Made 17th November 2009
Coming into force 23rd November 2009
The Lords of Council and Session, under and by virtue of the powers conferred by section 32 of the Sheriff Courts (Scotland) Act 1971 and section 128(6) of the Finance Act 2008 and of all other powers enabling them in that behalf, having approved draft rules submitted to them by the Sheriff Court Rules Council in accordance with section 34 of the said Act of 1971, do hereby enact and declare:

## 1 Citation and commencement

(1) This Act of Sederunt may be cited as the Act of Sederunt (Debt Arrangement and Attachment (Scotland) Act 2002) Amendment 2009 and comes into force on 23rd November 2009.
(2) This Act of Sederunt is to be inserted in the Books of Sederunt.

## 2 Summary warrants

(1) The Act of Sederunt (Debt Arrangement and Attachment (Scotland) Act 2002) 2002 (the “2002 Act of Sederunt”) is amended in accordance with subparagraph (2).
(2) In Schedule 2 (forms of summary warrant)—
(a) in the Table, for the description relating to Form B substitute—
“Warrant under section 128(6) of the Finance Act 2008”;
(b) substitute the following for Form B—

## 3 Transitional and savings provisions

The 2002 Act of Sederunt as it applied immediately before 23rd November 2009 continues to have effect for the purpose of any summary warrant granted before that date under any of—
(a) section 63 of the Taxes Management Act 1970 (recovery of tax in Scotland);
(b) section 121B of the Social Security Administration Act 1992 (recovery of contributions etc. in Scotland);
(c) section 52 of the Finance Act 1997 (recovery of relevant tax in Scotland); or
(d) paragraph 3 of Schedule 12 to the Finance Act 2003 (recovery of stamp duty land tax in Scotland).

## Signature

A.C. HAMILTON
Lord President
I.P.D.
Edinburgh
17th November 2009

## Explanatory note

(This note is not part of the Act of Sederunt)
This Act of Sederunt amends the Act of Sederunt (Debt Arrangement and Attachment (Scotland) Act 2002) 2002 in order to provide for a form of summary warrant under section 128(6) of the Finance Act 2008. Paragraph 3 provides that summary warrants that have been granted in the previous form prior to the coming into force date will continue to have effect.

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Source: https://www.legislation.gov.uk/ssi/2009/403 (the official version)
Page: https://openlegislation.uk/act-of-sederunt-debt-arrangement-and-attachment-scotland-act-2002-amendment-2009
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.