{
  "url": "https://openlegislation.uk/draft-bankruptcy-scotland-act-2016-consequential-provisions-and-modifications-order-2016/schedule-1/paragraph-24",
  "json_url": "https://openlegislation.uk/draft-bankruptcy-scotland-act-2016-consequential-provisions-and-modifications-order-2016/schedule-1/paragraph-24.json",
  "legislation": "ukdsi/2016/9780111148358",
  "legislation_title": "The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016",
  "legislation_url": "https://openlegislation.uk/draft-bankruptcy-scotland-act-2016-consequential-provisions-and-modifications-order-2016",
  "path": "schedule/1/paragraph/24",
  "kind": "paragraph",
  "number": "24",
  "heading": "Finance Act 2001",
  "text": "(1) The Finance Act 2001 is amended as follows.\n(2) In section 37(7)(k) (insolvency etc.), for “1985 (c.66)” substitute “2016”.\n(3) In paragraph 19(4) of Schedule 5 (aggregates levy: recovery and interest), for paragraph (a) (but not the final “and”) substitute—\n“(a) a trustee or interim trustee in the sequestration, under the Bankruptcy (Scotland) Act 2016, of a person’s estate;”.\n(4) In Schedule 8 (aggregates levy: repayments and credits)—\n(a) in paragraph 11(2)(i), for “1985 (c.66)” substitute “2016”; and\n(b) in paragraph 12(3), for paragraph (a) (but not the final “and”) substitute—\n“(a) a trustee or interim trustee in the sequestration, under the Bankruptcy (Scotland) Act 2016, of a person’s estate;”.\n(5) In paragraph 1(5) of Schedule 10 (aggregates levy: assessment of civil penalties and interest on them), for paragraph (a) (but not the final “and”) substitute—\n“(a) a trustee or interim trustee in the sequestration, under the Bankruptcy (Scotland) Act 2016, of a person’s estate;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2001 c.9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2016/9780111148358/schedule/1/paragraph/24",
    "retrieved_at": "2026-10-30T15:07:53.800931+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."
}