Car Tax Act 1983 (c.53)S
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14(1)Paragraph 3 of Schedule 1 to the Car Tax Act 1983 is amended in accordance with this paragraph.
(2)In sub-paragraph (4) (diligences which can be used to recover car tax), for sub-sub-paragraph (a) there is substituted—
“(a)an attachment;”.
(3)In sub-paragraph (5) (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) ”.