The Taxes Management Act 1970 is amended in accordance with this paragraph.

In section 63(2) (diligences which can be used to recover tax), for paragraph (a) there is substituted—

In section 63A(1) (sheriff officer’s fees and outlays), for the words from “paragraphs” to “sale)” there is substituted “ section 39(1) of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) (expenses of attachment) ”.