PART 11

Administration, enforcement and supplementary powers

Payment

Extension of provisions about set-off to Scotland
178
1
Sections 130 and 131 of FA 2008 (which deal with the availability of set-off in England and Wales and Northern Ireland) extend also to Scotland.
2
Accordingly, those sections are amended as follows.
3
In section 130—
a
omit subsection (10), and
b
in the heading omit “: England and Wales and Northern Ireland”.
4
In section 131—
a
in subsection (5), in paragraph (a), after “winding up order” insert “ or award of sequestration ”,
b
in that subsection, omit the “or” at the end of paragraph (d) and after paragraph (e) insert
, or
f
that person's estate becomes vested in any other person as that person's trustee under a trust deed (within the meaning of the Bankruptcy (Scotland) Act 1985).
, and
c
omit subsection (9).