http://www.legislation.gov.uk/asp/2002/17/schedule/3/part/2Debt Arrangement and Attachment (Scotland) Act 2002An Act of the Scottish Parliament to provide a scheme under which individuals may arrange for their debts to be paid under payment programmes; to create a new diligence in relation to corporeal moveable property owned by a debtor; to make special provision for the use of that diligence in relation to property kept in dwellinghouses; to abolish poindings and warrant sales; and for connected purposes.2002-12-30texttext/xmlenStatute Law Database2024-04-02Expert Participation2024-01-04 Debt Arrangement and Attachment (Scotland) Act 2002specified provision(s) and purposesThe Debt Arrangement and Attachment (Scotland) Act 2002 (Commencement) Order 2004art. 3commencement order for 2002 asp 17. This S.S.I. is revoked (23.9.2004) by S.S.I. 2004/416, art. 3Debt Arrangement and Attachment (Scotland) Act 2002s. 56(1)(a)(b)Bankruptcy and Diligence (Scotland) Act 2024s. 18(3)s. 22(2)Debt Arrangement and Attachment (Scotland) Act 2002ActThe International Recovery of Maintenance (Hague Convention on the International Recovery of Child Support and Other Forms of Family Maintenance 2007) (EU Exit) Regulations 2018reg. 8reg. 1 SCHEDULE 3 Part 2 301Part II (which restates the provisions of the Taxes Management Act 1970 (c.9) for the purposes of the regulations) of the Schedule to the Stamp Duty Reserve Tax Regulations 1986 is amended in accordance with this paragraph.2In section 63(2), for paragraph (a) there is substituted—aan attachment;.3In section 63A(1), 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) ”.31In section 19 of Schedule 3 to the Confiscation of the Proceeds of Drug Trafficking (Designated Countries and Territories) (Scotland) Order 1991 (which modifies Part I of the Criminal Justice (Scotland) Act 1987 in its application to external confiscation orders)—afor “poinding”, in both places where it occurs, there is substituted “ attachment ”; andbfor “poinded” there is substituted “ attached ”.32In Article 11 of the Merchant Shipping (Ministry of Defence Commercially Managed Ships) Order 1992, for “poinding and sale” there is substituted “ attachment ”.33In Article 11 of the Merchant Shipping (Ministry of Defence Yachts) Order 1992, for “poinding and sale” there is substituted “ attachment ”.34In Regulation 43(b) of the Insurance Premium Tax Regulations 1994—afor the words from “a poinding” to “1987” there is substituted “ an attachment ”; andbfor “paragraph 18(3) of that Schedule” there is substituted “ section 30(4) of the Debt Arrangement and Attachment (Scotland) Act (asp 17) ”.35In Regulation 9(5) of the Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995, for “poinding” there is substituted “ attachment ”.36In Regulation 49(b) of the Landfill Tax Regulations 1994—afor the words from “a poinding” to “1987” there is substituted “ an attachment ”; andbfor “paragraph 18(3) of that Schedule” there is substituted “ section 30(4) of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) ”.371Part II (which restates the provisions of the Taxes Management Act 1970 (c.9) for the purposes of the regulations) of the Schedule to the Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 is amended in accordance with this paragraph.2In section 63(2), for paragraph (a) there is substituted—aan attachment;.3In section 63A(1), 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) ”.38In Regulation 33 of the Civil Legal Aid (Scotland) Regulations 2002, for paragraph (c) there is substituted—cin respect of any article—iwhich has, or has purported to have, been attached; andiiin respect of which the sheriff has by virtue of subsection (3) of section 55 of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17), made an order under subsection (2) of that section;din respect of any article which is recovered or preserved from the effects of an attachment which, by virtue of—isection 11(1) of that Act of 2002; oriithe article not being a non-essential asset for the purposes of Part 3 of that Act,is incompetent..