SCHEDULE 3Minor and consequential amendments and repeals

Part 1Acts

26Finance Act 1997 (c.16)

In section 52 of the Finance Act 1997—

a

in subsection (2) (diligences which can be used to recover certain taxes), for paragraph (a) there is substituted—

a

an attachment

and

b

in subsection (3) (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) ”.