1995 No. 1876 (S.123)

SHERIFF COURT, SCOTLAND

Act of Sederunt (Proceedings in the Sheriff Court under the Debtors (Scotland) Act 1987) (Amendment) 1995

Made

Coming into force

The Lords of Council and Session, under and by virtue of the powers conferred on them by section 32 of the Sheriff Courts (Scotland) Act 19711 and paragraph 7(8) of Schedule 7 to the Finance Act 19942 and of all other powers enabling them in that behalf, having approved, with modifications, draft rules submitted to them by the Sheriff Court Rules Council in accordance with section 34 of the said Act of 1971, do hereby enact and declare:

Citation and commencement1

1

This Act of Sederunt may be cited as the Act of Sederunt (Proceedings in the Sheriff Court under the Debtors (Scotland) Act 1987) (Amendment) 1995 and shall come into force on 7th August 1995.

2

This Act of Sederunt shall be inserted in the Books of Sederunt.

Amendment of the Act of Sederunt (Proceedings in the Sheriff Court under the Debtors (Scotland) Act 1987) 19882

1

The Act of Sederunt (Proceedings in the Sheriff Court under the Debtors (Scotland) Act 1987) 19883 shall be amended in accordance with the following sub-paragraphs.

2

In rule 68(3)—

a

after sub-paragraph (b) omit the word “or”; and

b

after sub-paragraph (c) insert the following:—

  • ; or

    1. a

      insurance premium tax in accordance with paragraph 7(8) of Schedule 7 to the Finance Act 1994 as read with regulation 43 of the Insurance Premium Tax Regulations 19944,

3

Rule 68(4) shall be omitted.

4

In form 635 after item 3 insert the following:—

4

Insurance premium tax under regulation 43 of the Insurance Premium Tax Regulations 1994.

5

Form 63A6 shall be omitted.

Hope of CraigheadLord President, IPDEdinburgh,

(This note is not part of the Act of Sederunt)

This Act of Sederunt amends the Act of Sederunt (Proceedings in the Sheriff Court under the Debtors (Scotland) Act 1987) 1988 in relation to recovery of insurance premium tax by summary warrant procedure.

The amendment provides for diligence by way of earnings arrestment and arrestment and action of furthcoming and sale, as well as poinding and sale.