SCHEDULE 5Minor and consequential amendments
The Finance Act 1997 (c. 16)
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In section 52 of the Finance Act 1997—
a
in subsection (2) (diligences which can be used to recover certain taxes), after paragraph (a) insert—
aa
a money attachment;
b
in subsection (3)
(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)
”
.