Finance Act 1989

154 Recovery of tax from debtor in Scotland

(1) Section 63 of the [1970 c. 9.] Taxes Management Act 1970 (recovery of tax in Scotland) shall be amended as follows.

(2) In subsection (3), for the words “which relates to” onwards there shall be substituted the words “insofar as it relates to sums due in respect of—

(a) deductions of income tax which any person specified in the application was liable to make under section 203 of the principal Act (pay as you earn); or

(b) deductions required to be made under section 559 of the principal Act (sub-contractors in the construction industry) by any person specified in the application.”

(3) The following subsection shall be added after that subsection—

“(4) In this section references to amounts of tax due and references to sums due in respect of deductions include references to amounts which are deemed to be—

(a) amounts of tax which the person is liable to pay by virtue of the [S.I. 1973/334.] Income Tax (Employments) Regulations 1973; or

(b) amounts which the person is liable to pay by virtue of the [S.I. 1975/1960.] Income Tax (Sub-Contractors in the Construction Industry) Regulations 1975.”