Explanatory Notes

Bankruptcy and Diligence etc. (Scotland) Act 2007

2007 asp 3

15 January 2007

The Act

Commentary

Part 4 – Land Attachment and Residual Attachment
Chapter 3 – Residual attachment
General and miscellaneous
Section 144 – Ascription

410.This section provides that, where any sums are recovered by residual attachment or are paid by the debtor while the attachment is in force, those sums must be ascribed to the following heads of claim in the following order—