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PART 11 E+W+S+N.I.Administration, enforcement and supplementary powers

PaymentE+W+S+N.I.

178Extension of provisions about set-off to ScotlandE+W+S+N.I.

(1)Sections 130 and 131 of FA 2008 (which deal with the availability of set-off in England and Wales and Northern Ireland) extend also to Scotland.

(2)Accordingly, those sections are amended as follows.

(3)In section 130—

(a)omit subsection (10), and

(b)in the heading omit “: England and Wales and Northern Ireland”.

(4)In section 131—

(a)in subsection (5), in paragraph (a), after “winding up order” insert “ or award of sequestration ”,

(b)in that subsection, omit the “or” at the end of paragraph (d) and after paragraph (e) insert , or

(f)that person's estate becomes vested in any other person as that person's trustee under a trust deed (within the meaning of the Bankruptcy (Scotland) Act 1985)., and

(c)omit subsection (9).