64 Priority of claim for tax in Scotland
Taxes Management Act 1970 (1970 c 9) | Legislation

64  Priority of claim for tax in Scotland

(1)     [If at any time at which moveable goods and effects belonging to any person (in this section referred to as "the person in default") are] liable to be taken by virtue of any . . . diligence whatever, or by assignation [the person in default is in arrears in respect of any such sums as are referred to in subsection (1A) below, the goods and effects may not be taken unless on demand made by the collector] the person

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