# Finance Act 2022, Section 88: Warrants for diligence on the dependence: Scotland

Extent: E+W+S+N.I.

(1) Subsection (2) applies where —
(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
(b) the court considering the application is satisfied that HMRC have a good arguable case in relation to the penalty and—
(i) have commenced proceedings before the First-tier Tribunal in relation to it, or
(ii) intend to commence proceedings before the First-tier Tribunal in relation to it within the initial period.
(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.
(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).

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Source: https://www.legislation.gov.uk/ukpga/2022/3/section/88 (the official version)
Page: https://openlegislation.uk/finance-act-2022/section-88
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.