1Citation and commencement#
(1)This Act of Sederunt may be cited as the Act of Sederunt (Debt Arrangement and Attachment (Scotland) Act 2002) Amendment 2009 and comes into force on 23rd November 2009.
(2)This Act of Sederunt is to be inserted in the Books of Sederunt.
2Summary warrants#
(1)The Act of Sederunt (Debt Arrangement and Attachment (Scotland) Act 2002) 2002 (the “2002 Act of Sederunt”) is amended in accordance with subparagraph(2).
(2)In Schedule2 (forms of summary warrant)—
(a)in the Table, for the description relating to FormB substitute—“• Warrant under section 128(6) of the Finance Act 2008”
(b)substitute the following for Form B—
3Transitional and savings provisions#
The 2002 Act of Sederunt as it applied immediately before 23rd November 2009 continues to have effect for the purpose of any summary warrant granted before that date under any of—
(a)section63 of the Taxes Management Act 1970 (recovery of tax in Scotland);
(b)section121B of the Social Security Administration Act 1992 (recovery of contributions etc. in Scotland);
(c)section52 of the Finance Act 1997 (recovery of relevant tax in Scotland); or
(d)paragraph3 of Schedule12 to the Finance Act 2003 (recovery of stamp duty land tax in Scotland).
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