11 Articles exempt from attachmentS
(1)It is not competent to attach—
(a)any implements, tools of trade, books or other equipment reasonably required for the use of the debtor in the practice of the debtor’s profession, trade or business and not exceeding in aggregate value £1,000 or such amount as may be prescribed in regulations made by the Scottish Ministers;
(b)any vehicle, the use of which is so reasonably required by the debtor, not exceeding in value £1,000 or such amount as may be prescribed in regulations made by the Scottish Ministers;
(c)a mobile home which is the debtor’s only or principal residence;
(d)any tools or other equipment reasonably required for the purpose of keeping in good order and condition any garden or yard adjacent to, or associated with, a dwellinghouse in which the debtor resides.
(2)The Scottish Ministers may by regulations modify subsection (1) above so as to—
(a)add or remove types of articles to or, as the case may be, from those referred to in that provision; or
(b)vary any of the descriptions of the types of articles there referred to.