14(1)Paragraph 3 of Schedule 1 to the Car Tax Act 1983 is amended in accordance with this paragraph.
(2)In sub-paragraph (4) (diligences which can be used to recover car tax), for sub-sub-paragraph (a) there is substituted—
“(a)an attachment;”.
(3)In sub-paragraph (5) (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)”.