{
  "url": "https://openlegislation.uk/act-of-sederunt-debt-arrangement-and-attachment-scotland-act-2002-amendment-2009/section-3",
  "json_url": "https://openlegislation.uk/act-of-sederunt-debt-arrangement-and-attachment-scotland-act-2002-amendment-2009/section-3.json",
  "legislation": "ssi/2009/403",
  "legislation_title": "Act of Sederunt (Debt Arrangement and Attachment (Scotland) Act 2002) Amendment 2009",
  "legislation_url": "https://openlegislation.uk/act-of-sederunt-debt-arrangement-and-attachment-scotland-act-2002-amendment-2009",
  "path": "section/3",
  "kind": "section",
  "number": "3",
  "heading": "Transitional and savings provisions",
  "text": "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—\n(a) section 63 of the Taxes Management Act 1970 (recovery of tax in Scotland);\n(b) section 121B of the Social Security Administration Act 1992 (recovery of contributions etc. in Scotland);\n(c) section 52 of the Finance Act 1997 (recovery of relevant tax in Scotland); or\n(d) paragraph 3 of Schedule 12 to the Finance Act 2003 (recovery of stamp duty land tax in Scotland).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c.9. Section 63 was substituted by the Debtors (Scotland) Act 1987 (c.18), Schedule 4, paragraph 2; and amended by the Finance Act 1989 (c.26), section 154; the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) (the “2002 asp”), schedule 3, paragraph 11(2); the Income Tax (Earnings and Pensions) Act 2003 (c.1), Schedule 6, paragraph 133; and the Finance Act 2004 (c.12), Schedule 12, paragraph 5."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c.5. Section 121B was inserted by the Social Security Act 1998 (c.14), section 63; and amended by the Social Security Contributions (Transfer of Functions etc.) Act 1999 (c.2), Schedule 5, paragraph 9; the 2002 asp, schedule 3, paragraph 21; and the National Insurance Contributions and Statutory Payments Act 2004 (c.3), section 5(2)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1997 c.16. Section 52 was amended by the Finance Act 2000 (c.17), Schedule 7, paragraph 7(3); the Finance Act 2001 (c.9), Schedule 5, paragraph 16; the 2002 asp, schedule 3, paragraph 26; and is amended prospectively by the Bankruptcy and Diligence etc. (Scotland) Act 2007 (asp 3), schedule 5, paragraph 24."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "2003 c.14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2009/403/section/3",
    "retrieved_at": "2026-10-28T21:58:45.830579+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}