The Finance Act 1997 (c. 16)
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24In section 52 of the Finance Act 1997—
(a)in subsection (2) (diligences which can be used to recover certain taxes), after paragraph (a) insert—
“(aa)a money attachment;”; and
(b)in subsection (3) (sheriff officer’s fees and outlays), after “attachment)” insert “and section 196(1) of the Bankruptcy and Diligence etc. (Scotland) Act 2007 (asp 3) (expenses of money attachment)”.