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Paragraph 9

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

(1)

The Taxes Management Act 1970 is amended as follows.

(2)

In section 63(2) (diligences which can be used to recover tax), after paragraph (a) insert—

“(aa)

a money attachment;”.

(3)

In section 63A(1) (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) ”.