Paragraph 14 Car Tax Act 1983 (c.53)

Paragraph 3 of Schedule 1 to the Car Tax Act 1983 is amended in accordance with this paragraph.

In sub-paragraph (4) (diligences which can be used to recover car tax), for sub-sub-paragraph (a) there is substituted—

“(a)

an attachment;”.

In sub-paragraph (5) (sheriff officer’s fees and outlays), for the words from “paragraphs” to “sale)” there is substituted “ section 39(1) of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) (expenses of attachment) ”.