{
  "url": "https://openlegislation.uk/debt-arrangement-and-attachment-scotland-act-2002/schedule-3/paragraph-14",
  "json_url": "https://openlegislation.uk/debt-arrangement-and-attachment-scotland-act-2002/schedule-3/paragraph-14.json",
  "legislation": "asp/2002/17",
  "legislation_title": "Debt Arrangement and Attachment (Scotland) Act 2002",
  "legislation_url": "https://openlegislation.uk/debt-arrangement-and-attachment-scotland-act-2002",
  "path": "schedule/3/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": "Car Tax Act 1983 (c.53)",
  "text": "(1) Paragraph 3 of Schedule 1 to the Car Tax Act 1983 is amended in accordance with this paragraph.\n(2) In sub-paragraph (4) (diligences which can be used to recover car tax), for sub-sub-paragraph (a) there is substituted—\n“(a) an attachment;”.\n(3) 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) ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2002/17/schedule/3/paragraph/14",
    "retrieved_at": "2026-10-29T20:16:56.910761+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}