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SCHEDULE 5SMinor and consequential amendments

The Taxes Management Act 1970 (c. 9)S

9(1)The Taxes Management Act 1970 is amended as follows.S

(2)In section 63(2) (diligences which can be used to recover tax), after paragraph (a) insert—

(aa)a money attachment;.

(3)In section 63A(1) (sheriff officer's fees and outlays), after “attachment)” insert “ and section 196(1) of the Bankruptcy and Diligence etc. (Scotland) Act 2007 (asp 3) (expenses of money attachment) ”.