Part 2 Consequential Provision: Summary Warrant
Finance Act 2008 (2008 c 9) | Legislation

Part 2 Consequential Provision: Summary Warrant

TMA 1970

12

In TMA 1970 omit—

(a)     section 63 (recovery of tax in Scotland), and

(b)     section 63A (sheriff officer's fees and outlays).

Debtors (Scotland) Act 1987 (c 18)

13

(1)     In section 1 (time to pay directions)—

(a)     in subsection (5)(d), for “in respect of tax or as if it were tax†substitute “under or by virtue of any enactment or under a contract

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Transferred malice

Transferred maliceThe principle of transferred maliceIf a person has a malicious intent towards X and, in carrying out that intent, injures Y, he is guilty of an offence. So, if D shoots at A with intent to kill him but kills B by mistake it is murder; the mistake as to the identity of the victim is

LEXISNEXIS

Scotland: the Accountant in Bankruptcy

Scotland: the Accountant in BankruptcyThe office of the Accountant in Bankruptcy (AiB) was created by section 156 of the Bankruptcy (Scotland) Act 1856 . Previously, the functions of the AiB were limited but since 1993, with the enactment of the Bankruptcy (Scotland) Act 1993 (B(S)A 1993), the role

LEXISNEXIS

Guarantee payments

Guarantee paymentsThis Practice Note explains the right to a guarantee payment, which provides limited pay protection for certain employees who are laid off or put on short-time working.In practice the question whether a guarantee payment is due will usually arise in the case of hourly paid or piece

LEXISNEXIS

CPR Part 8 claims (alternative procedure for claims)

CPR Part 8 claims (alternative procedure for claims)This Practice Note provides guidance on the interpretation and application of the relevant provisions of the CPR. Depending on the court in which your matter is proceeding, you may also need to be mindful of additional provisions—see further