Debtors (Scotland) Act 1987 (c. 18)
13(1)In section 1 (time to pay directions)—
(a)in subsection (5)(d), for “in respect of tax or as if it were tax” substitute “under or by virtue of any enactment or under a contract settlement”,
(b)in subsection (5)(f), omit sub-paragraphs (i), (iii) and (iv), and
(c)after subsection (8) insert—
“(8A)In paragraph (d) of subsection (5) above, “contract settlement” means an agreement made in connection with any person’s liability to make a payment to the Commissioners for Her Majesty’s Revenue and Customs under or by virtue of any enactment.”
(2)In section 5 (time to pay orders)—
(a)in subsection (4)(d), for “in respect of tax or as if it were tax” substitute “under or by virtue of any enactment or under a contract settlement”,
(b)in subsection (4)(f), omit sub-paragraphs (i), (iii) and (iv), and
(c)after subsection (8) insert—
“(8A)In paragraph (d) of subsection (4) above, “contract settlement” means an agreement made in connection with any person’s liability to make a payment to the Commissioners for Her Majesty’s Revenue and Customs under or by virtue of any enactment.”
(3)In section 106 (interpretation), in the definition of “summary warrant”—
(a)omit paragraph (cc),
(b)in paragraph (d), for “any of the enactments” substitute “the enactments (other than the Taxes Management Act 1970)”, and
(c)after that paragraph insert—
“(e)section 128 of the Finance Act 2008.”