53Deductions from net earnings to be made by employer
(1)The sum to be deducted from a debtor's net earnings on a payday under section 51 of this Act shall be whichever is the lesser of the amounts mentioned in paragraphs (a) and (b) of subsection (2) below, less any sum which the debtor is entitled to deduct under any enactment in respect of income tax.
(2)The amounts referred to in subsection (1) above are—
(a)subject to subsections (3) and (5) below, a sum arrived at by multiplying the daily rate of maintenance (as specified in the current maintenance arrestment schedule) by the number of days—
(i)since the last pay-day when a deduction was made in respect of the arrestment; or
(ii)if there was no such pay-day, since the date of execution of the arrestment; or
(b)any net earnings in so far as they exceed the sum of £5 per day for the number of days mentioned in paragraph (a) above.
(3)The sum specified in subsection (2)(b) above may be varied by regulations made by the Lord Advocate and such regulations may make different provision for different cases.
(4)Subject to section 69(1) and (2) of this Act, regulations under subsection (3) above shall not apply to an existing current maintenance arrestment unless and until the creditor or the debtor intimates the making of the regulations to the employer in the form prescribed by Act of Sederunt.
(5)An employer operating a current maintenance arrestment shall be entitled, but shall not be required, to apply a change in the small maintenance payments limits before the creditor or the debtor intimates the change to the employer in the form prescribed by Act of Sederunt.
(6)For the purposes of subsection (5) above, the small maintenance payment limits are the rates mentioned in section 65(1A) of the [1970 c. 10.] Income and Corporation Taxes Act 1970.