3(1)In Scotland, where any tax is due and has not been paid, the sheriff, on an application by the collector accompanied by a certificate by the collector—U.K.
(a)stating that none of the persons specified in the application has paid the tax to him,
(b)stating that the collector has demanded payment under paragraph 1 from each such person of the amount due by him,
(c)stating that 14 days have elapsed since the date of such demand without payment of that amount, and
(d)specifying the amount due and unpaid by each such person,
shall grant a summary warrant in a form prescribed by Act of Sederunt authorising the recovery, by any of the diligences mentioned in sub-paragraph (2), of the amount remaining due and unpaid.
(2)The diligences referred to in sub-paragraph (1) are—
(a)an attachment;
(b)an earnings arrestment;
(c)an arrestment and action of furthcoming or sale.
(3)Subject to sub-paragraph (4), the sheriff officer’s fees, together with the outlays necessarily incurred by him, in connection with the execution of a summary warrant are chargeable against the debtor.
(4)No fee is chargeable by the sheriff officer against the debtor for collecting, and accounting to the collector for, sums paid to him by the debtor in respect of the amount owing.