# Bankruptcy and Diligence etc. (Scotland) Act 2007, Paragraph 9


(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) ”.

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Source: https://www.legislation.gov.uk/asp/2007/3/schedule/5/paragraph/9 (the official version)
Page: https://openlegislation.uk/bankruptcy-and-diligence-etc-scotland-act-2007/schedule-5/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.