SCHEDULE

REPEALS AND REVOCATIONS
(introduced by sections 1(2) and 3)
PART 1

REPEALS OF THE DEBTORS (SCOTLAND) ACT 1987
Enactment | Extent of repeal
Debtors (Scotland) Act 1987 (c. 18) | Section 2(1)(b)(ii).
| Section 5(5)(a).
| Section 8(1)(a).
| In section 9, subsections (1)(b)(ii) and (2)(d); in subsection (3), the words “a poinding or” and the words “or the recall of the poinding”; in subsection (4), the words “(d) or” and the words from “other than” to the end; in subsection (6), the words “(d) or”; subsection (8)(a); subsection (9); and, in subsection (12), the words from “and, notwithstanding” to the end.
| In section 10, in subsection (1)(b), the words “a poinding or” and “recall the poinding or”; and, in subsection (2), the words “a poinding or”.
| In section 13(2), the words “or a poinding” and the words “or poinding” in both places where they occur.
| In section 15(1), the definition of “poinding” and “poinded”.
| Part II.
| Section 74(2).
| In section 87, in subsection (2)(a), the words from “and the poinding” to the end of the paragraph; and subsection (5).
| In section 90(1), (2), (5) and (6), the words “a poinding or”.
| In section 93, subsection (1)(a).
| Section 94(1)(a).
| Section 95(1)(a).
| In section 103(1), the words “21(1), 27(4), 43(5)” and “and paragraphs 6(1), 11(4) and 14(5) of Schedule 5 thereto”.
| In section 103(7), paragraphs (a) to (j) and (q).
| In section 104, in subsection (1), the words “except as provided in subsection (2) below,”, and subsection (2).
| In section 106, the definition of “warrant of sale”.
| Schedules 1 and 5.
| In Schedule 7, paragraphs 4, 7(1)(a) and 9(4)(a).
PART 2

OTHER REPEALS
Enactment | Extent of repeal
Writs Execution (Scotland) Act 1877 (c. 40) | In section 3(a), the words from “and the poinding” to the end of the paragraph.
Sheriff Courts (Scotland) Extracts Act 1892 (c. 17) | In section 7(1)(a), the words from “and the poinding” to the end of the paragraph.
Local Government (Scotland) Act 1947 (c. 43) | Section 247(3)(a).
| In section 247A(1), the words from “and without prejudice” to “poinding and sale)”.
Taxes Management Act 1970 (c. 9) | Section 63(2)(a).
| In section 63A(1), the words from “and without prejudice” to “poinding and sale)”.
| Section 64(2).
Car Tax Act 1983 (c. 53) | In Schedule 1, in paragraph 3, sub-paragraph (4)(a) and, in sub-paragraph (5), the words from “and without prejudice” to “poinding and sale)”.
Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47) | In Schedule 2, paragraph 7(3)(a) and, in paragraph 8(1), the words from “and without prejudice” to “1987”.
Income and Corporation Taxes Act 1988 (c. 1) | In Schedule 16, in paragraph 6(5), the words “or poinding”.
Child Support Act 1991 (c. 48) | Section 38(1)(a).
Social Security Administration Act 1992 (c. 5) | In section 121B, subsection (1)(a) and, in subsection (4), the words from “and without prejudice” to “poinding and sale)”.
Local Government Finance Act 1992 (c. 14) | In Schedule 8, paragraph 2(3)(a) and, in paragraph 4(1), the words from “and without prejudice” to “1987”.
Local Government etc. (Scotland) Act 1994 (c. 39) | In Schedule 10, paragraph 2(3)(a) and, in paragraph 4(1), the words from “and without prejudice” to “1987”.
Finance Act 1997 (c. 16) | In section 52, subsection (2)(a) and, in subsection (3), the words from “and without prejudice” to “poinding and sale)”.
PART 3

REVOCATIONS
Enactment | Extent of revocation
Stamp Duty Reserve Tax Regulations 1986 (S.I. 1986/1711) | In Part II of the Schedule, in the provisions of the Taxes Management Act 1970 (c. 9) restated for the purposes of the Regulations, section 63(2)(a) and, in section 63A(1), the words from “and without prejudice” to “poinding and sale)”.
Gilt-edged Securities (Periodic Accounting for Tax on Interest) Regulations 1995 (S.I. 1995/3224) | In Regulation 17(5), the words “or poinding”.
Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995 (S.I. 1995/3225) | In Regulation 9(5), the words “or poinding”.
Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537) | In Part II of the Schedule, in the provisions of the Taxes Management Act 1970 (c. 9) restated for the purposes of the Regulations, section 63(2)(a) and, in section 63A(1), the words from “and without prejudice” to “poinding and sale)”.