26In 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) ”.