Finance Act 2008

Part 2Consequential provision: summary warrant

TMA 1970

12In 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 settlement”,

(b)in subsection (5)(f), omit sub-paragraphs (i), (iii) and (iv), and

(c)after subsection (8) insert—

“(8A)In paragraph (d) of subsection (5) above, “contract settlement” means an agreement made in connection with any person’s liability to make a payment to the Commissioners for Her Majesty’s Revenue and Customs under or by virtue of any enactment.”

(2)In section 5 (time to pay orders)—

(a)in subsection (4)(d), for “in respect of tax or as if it were tax” substitute “under or by virtue of any enactment or under a contract settlement”,

(b)in subsection (4)(f), omit sub-paragraphs (i), (iii) and (iv), and

(c)after subsection (8) insert—

“(8A)In paragraph (d) of subsection (4) above, “contract settlement” means an agreement made in connection with any person’s liability to make a payment to the Commissioners for Her Majesty’s Revenue and Customs under or by virtue of any enactment.”

(3)In section 106 (interpretation), in the definition of “summary warrant”—

(a)omit paragraph (cc),

(b)in paragraph (d), for “any of the enactments” substitute “the enactments (other than the Taxes Management Act 1970)”, and

(c)after that paragraph insert—

“(e)section 128 of the Finance Act 2008.”

Social Security Administration Act 1992 (c. 5)

14In the Social Security Administration Act 1992, omit section 121B (recovery of contributions etc in Scotland).

FA 1997

15In FA 1997, omit section 52 (recovery of relevant tax in Scotland).

FA 2003

16In Schedule 12 to FA 2003 (stamp duty land tax: collection and recovery), omit paragraph 3 (recovery of tax in Scotland).