24SIn 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;”; and
(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) ”.