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The Finance Act 2008, Section 128 and Part 2 of Schedule 43 (Appointed Day, Transitional Provision and Savings) Order 2009

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Transitional Provision and Savings

4.—(1) If, before the commencement date, a warrant has been granted under—

(a)section 63 of the Taxes Management Act 1970(1) (recovery of tax in Scotland);

(b)section 121B of the Social Security Administration Act 1992(2) (recovery of contributions etc in Scotland);

(c)section 52 of the Finance Act 1997(3) (recovery of relevant tax in Scotland); or

(d)paragraph 3 of Schedule 12 to the Finance Act 2003(4) (recovery of stamp duty land tax by diligence in Scotland).

that warrant shall continue to have effect according to the provisions under which it was granted.

(1)

1970 c. 9; section 63 was substituted by paragraph 2 of Schedule 4 to the Debtors (Scotland) Act 1987 (c. 18) and amended by section 154 of the Finance Act 1989 (c. 26), paragraphs 123 and 133 of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1) and paragraph 5 of Schedule 12 to the Finance Act 2004 (c. 12).

(2)

1992 c. 5; section 121B was inserted by section 63 of the Social Security Act 1998 (c. 14) and amended by paragraph 9 of Schedule 5 to the Social Security Contributions (Transfer of Functions etc) Act 1999 (c. 2), section 61 of, and paragraph 21 of Part 1 of Schedule 3 to the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) and section 5(2) of the National Insurance Contributions and Statutory Payments Act 2004 (c. 3).

(3)

1997 c.16; amended by paragraphs 7(1) and (3) of Schedule 7 to the Finance Act 2000 (c.17), paragraph 16 of Schedule 5 to the Finance Act 2001 (c. 9), section 61 of, and paragraph 26 of Part 1 of Schedule 3 to, the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) and section 226 of, and paragraph 24 of Schedule 5 to, the Bankruptcy and Diligence etc. (Scotland) Act 2007 (asp 3).

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