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Debt Arrangement and Attachment (Scotland) Act 2002
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Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537)
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37(1)Part II (which restates the provisions of the Taxes Management Act 1970 (c. 9) for the purposes of the regulations) of the Schedule to the Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 is amended in accordance with this paragraph.
(2)In section 63(2), for paragraph (a) there is substituted—
“(a)an attachment;”.
(3)In section 63A(1), for the words from “paragraphs” to “sale)” there is substituted “section 39(1) of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) (expenses of attachment)”.
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