SCHEDULE 3

Minor and consequential amendments and repeals
Part 1

Acts

Finance Act 1997 (c.16)
26
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) ”.