# Act of Sederunt (Small Claim Rules) 2002, Paragraph 21.3: Taxes on funds under control of the court


In a claim in which money has been consigned into court under the Sheriff Court Consignations (Scotland) Act 1893, no decree, warrant or order for payment to any person shall be granted until there has been lodged with the sheriff clerk a certificate by an authorised officer of the Inland Revenue stating that all taxes or duties payable to the Commissioners of Inland Revenue have been paid or satisfied.

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Source: https://www.legislation.gov.uk/ssi/2002/133/schedule/1/paragraph/21.3 (the official version)
Page: https://openlegislation.uk/act-of-sederunt-small-claim-rules-2002/schedule-1/paragraph-21.3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.