Paragraph 35

Scotland

In this Schedule—

“creditor” means—

(a)

for the purposes of section 247 of the M1Local Government (Scotland) Act 1947, a rating authority;

(b)

for the purposes of section 63 of the M2Taxes Management Act 1970, any collector of taxes;

(c)

for the purposes of paragraph 3 of Schedule 1 to the M3Car Tax Act 1983 and paragraph 6 of Schedule 7 to the M4Value Added Tax Act 1983, the Commisioners of Customs and Excise;

F1(d)

for the purposes of—

(i)

paragraph 7 of Schedule 2 to the Abolition of Domestic Rates Etc. (Scotland) Act 1987, the levying authority;

(ii)

that paragraph as read with section 17(10) or (11) of that Act, the regional or islands council.

F2(dd)

for the purposes of section 121B of the Social Security Administration Act 1992, the F3Commissioners of Inland Revenue;

F4(e)

for the purposes of paragraph 2 of Schedule 8 to the Local Government Finance Act 1992, the levying authority.F5; and

(f)

for the purposes of paragraph 2 of Schedule 10 to the Local Government etc. (Scotland) Act 1994, the collecting authority (within the meaning of section 79 of that Act).

“dwellinghouse” includes a caravan, a houseboat and any structure adapted for use as a residence;
“the poinding schedule” means the schedule provided for in paragraph 5(5) above;
“the sum recoverable”—

(a)

for the purposes of the said section 247, includes the surcharge recoverable thereunder but excludes interest;

(b)

for the purposes of the said section 63, includes interest.

Annotations

Textual amendments

F1: Para. (d) in definition of “creditor” inserted by Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47, SIF 81:2), s. 33(d)
F2: Sch.5 para. 35(dd) in definition of “creditor” inserted (6.4.1999) by 1998 c. 14, s. 86(1), Sch. 7 para. 14, S.I. 1999/526, art. 2(3)(4)
F3: Words in Sch. 5 para. 35(dd) substituted (6.4.1999) by 1999 c. 2, s. 26(2), Sch. 9 para. 2, S.I. 1999/527, art. 2, Sch. 3
F4: Sch. 5 para. 35: in the definition of "creditor", subpara. (e) inserted (1.4.1993) by Local Government Finance Act 1992 (c. 14), s. 117(1), Sch. 13 para. 56; S.I. 1993/575, art. 2(c).
F5: Sch. 5: Word and (f) inserted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 151(4); S.I. 1996/323, art. 4(1)(c)

Marginal citations

M1: 1947 c. 43.
M2: 1970 c. 9.
M3: 1983 c. 53.
M4: 1983 c. 55.

Notes on Schedule 5

Textual amendments

F1: Sch. 5 repealed (30.12.2002) by Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17), s. 58(2)(d) (with ss. 59, 63)