{
  "url": "https://openlegislation.uk/finance-act-2022/section-88",
  "json_url": "https://openlegislation.uk/finance-act-2022/section-88.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "section/88",
  "kind": "section",
  "number": "88",
  "heading": "Warrants for diligence on the dependence: Scotland",
  "text": "(1) Subsection (2) applies where —\n(a) an application is made on behalf of HMRC to a court in Scotland for a warrant for diligence on the dependence under Part 1A of the Debtors (Scotland) Act 1987 in relation to a relevant penalty (see section 90) before the penalty is determined, and\n(b) the court considering the application is satisfied that HMRC have a good arguable case in relation to the penalty and—\n(i) have commenced proceedings before the First-tier Tribunal in relation to it, or\n(ii) intend to commence proceedings before the First-tier Tribunal in relation to it within the initial period.\n(2) The court is to determine the application as if the relevant penalty were a contingent debt in terms of section 15C of the 1987 Act.\n(3) Execution of diligence on the dependence under a warrant granted under Part 1A of the 1987 Act in relation to a relevant penalty is not competent unless HMRC commence proceedings before the First-tier Tribunal in relation to the penalty before the end of the initial period (whether before or after the making of the application for the warrant).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2022/3/section/88",
    "retrieved_at": "2026-10-29T08:57:50.927298+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."
}