This section has no associated Explanatory Notes
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) ”.