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Paragraph 24

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 52 of the Finance Act 1997—

(a)

in subsection (2) (diligences which can be used to recover certain taxes), after paragraph (a) insert—

“(aa)

a money attachment;”; and

(b)

in subsection (3) (sheriff officer's fees and outlays), after “attachment)” insert “ and section 196(1) of the Bankruptcy and Diligence etc. (Scotland) Act 2007 (asp 3) (expenses of money attachment) ”.