Section 50 Application to Scotland of s. 35.

Section thirty-five of this Act shall have effect as if for subsection (2) thereof there were substituted the following subsection:—

“(2)

The following provisions shall apply as regards proceedings in the Court of Session or the sheriff court:—

(a)

where decree in absence has been granted against the Crown the decree shall not be operative without the leave of the court obtained on an application of which notice has been given to the Crown;

(b)

a person shall not be entitled to avail himself of any set-off or counterclaim in any proceedings by the Crown for the recovery of taxes, duties or penalties, or to avail himself in proceedings of any other nature by the Crown of any set-off or counterclaim arising out of a right or claim to repayment in respect of any taxes, duties or penalties;

(c)

a person shall not be entitled without the leave of the court to avail himself of any set-off or counterclaim in any proceedings by the Crown if the subject matter of the set-off or counterclaim does not relate to the Government department on whose behalf the proceedings are brought;

(d)

the Crown F1in right of Her Majesty’s Government in the United Kingdom, in any proceedings against a Government department, or against the F2Advocate General for Scotland on behalf of a Government departmentF3(i) shall not be entitled to avail itself of any set-off or counterclaim if the subject matter thereof relates to the Scottish Administration, and (ii) shall not, without leave of the court, be entitled to avail itself of any set-off or counterclaim if the subject matter thereof does not relate to that department.F4(e) a part of the Scottish Administration, in any proceedings against that part or against the Lord Advocate on its behalf, shall not be entitled to avail itself of any set-off or counterclaim if the subject matter thereof relates to another part of the Scottish Administration or to the Crown in right of Her Majesty’s Government in the United Kingdom.”