# Debtors (Scotland) Act 1987, Paragraph 35

Extent: S

In this Schedule—
“creditor” means—
(a) for the purposes of section 247 of the Local Government (Scotland) Act 1947, a rating authority;
(b) for the purposes of section 63 of the Taxes Management Act 1970, any collector of taxes;
(c) for the purposes of paragraph 3 of Schedule 1 to the Car Tax Act 1983 and paragraph 6 of Schedule 7 to the Value Added Tax Act 1983, the Commisioners of Customs and Excise;
(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.
(dd) for the purposes of section 121B of the Social Security Administration Act 1992, the Commissioners of Inland Revenue;
(e) for the purposes of paragraph 2 of Schedule 8 to the Local Government Finance Act 1992, the levying authority.; 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.

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Source: https://www.legislation.gov.uk/ukpga/1987/18/schedule/5/paragraph/35 (the official version)
Page: https://openlegislation.uk/debtors-scotland-act-1987/schedule-5/paragraph-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.