# Debt Arrangement and Attachment (Scotland) Act 2002, Paragraph 14: Car Tax Act 1983 (c.53)


(1) Paragraph 3 of Schedule 1 to the Car Tax Act 1983 is amended in accordance with this paragraph.
(2) In sub-paragraph (4) (diligences which can be used to recover car tax), for sub-sub-paragraph (a) there is substituted—
“(a) an attachment;”.
(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) ”.

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Source: https://www.legislation.gov.uk/asp/2002/17/schedule/3/paragraph/14 (the official version)
Page: https://openlegislation.uk/debt-arrangement-and-attachment-scotland-act-2002/schedule-3/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.