Debt Arrangement and Attachment (Scotland) Act 2002

Valuation

51

When executing an attachment in pursuance of an exceptional attachment order the officer shall value the articles being attached at the price which they are likely to fetch if sold on the open market.

Articles with sentimental value

52

• (1) An officer may not, in executing an exceptional attachment order, attach any articles which the officer considers likely to be of sentimental value to the debtor.

• (2) Subsection (1) above applies only where the aggregate of the values of articles considered likely to be of that type (as fixed by the officer under section 51 above) does not exceed £150 or such other amount as may be prescribed in regulations made by the Scottish Ministers.

Removal of articles attached in dwellinghouse

53

• (1) The officer shall, unless the officer considers it impractical to do so, immediately remove any article which is attached in execution of an exceptional attachment order from the dwellinghouse in which it is attached.

• (2) If an article is not immediately removed from the dwellinghouse in which it is attached, the officer shall give notice to the debtor and to any other person in possession of the article of the date arranged for the removal of the article from that dwellinghouse.

• (3) The officer may remove from the dwellinghouse only such attached articles as, if sold at their values fixed under section 51 above, would realise in aggregate the sum recoverable.

Professional valuation

54

• (1) The officer may, if the officer considers it appropriate, arrange for an attached article to be valued by a professional valuer or other suitably skilled person.

• (2) Any such valuer or other person shall value an attached article at the price which it is likely to fetch if sold on the open market.

• (3) If such a valuer or other person values an attached article at an amount other than the amount at which that article was valued by the officer when executing the attachment, the officer shall notify the debtor of the value arrived at by the valuer or other person.

Release of articles from attachment

55

• (1) An article attached in execution of an exceptional attachment order shall not, subject to any order made under section 20(1)(b) above, be auctioned before the date which is 7 days after the date on which the article was removed by the officer from the dwellinghouse in which it was attached.

• (2) The sheriff may, on an application by the debtor, make an order—

• (a) providing that the attachment of an article attached in execution of an exceptional attachment order is to cease to have effect; and

• (b) requiring the officer to return the article to the dwellinghouse at which it was attached.

• (3) Where the sheriff is satisfied that—

• (a) the attachment of an article is not competent; or

• (b) the auction of an attached article would be unduly harsh in the circumstances,

the sheriff shall grant an order under subsection (2) above in respect of the article.

• (4) Where the sheriff is satisfied that—

• (a) articles likely to be of sentimental value to the debtor were kept in a dwellinghouse when an exceptional attachment order was executed in the dwellinghouse;

• (b) those articles are likely to realise, on sale by auction, an aggregate amount not exceeding £150 or such other amount as may be prescribed in regulations made under section 52(2) above; and

• (c) an article of that type has been attached in execution of the exceptional attachment order,

the sheriff shall grant an order under subsection (2) above in respect of the attached article.

• (5) The sheriff may consider an application for an order under subsection (2) above only where it is made during the period in which the article which is subject of the application may not, by virtue of subsection (1) above, be auctioned.

Redemption

56

• (1) Subject to any order made under section 20(1)(b) above, the debtor is entitled, within 7 days of the date on which an article is attached, to redeem that article.

• (2) The amount for which such an article may be redeemed is the value fixed under section 51 or 54(1) above.

• (3) The officer shall, on receiving payment from the debtor for the redemption of an attached article, grant a receipt in the form prescribed by Act of Sederunt to the debtor.

• (4) The attachment of the article is, on the grant of such a receipt, to cease to have effect.

Appeals

57

• (1) An appeal made against any decision of a sheriff made under or for the purposes of this Part or, where the appeal relates to the attachment of articles kept in a dwellinghouse, under or for the purposes of Part 2 of this Act may be made only—

• (a) to the sheriff principal;

• (b) with the leave of the sheriff; and

• (c) on a point of law.

• (2) The decision of the sheriff principal on such an appeal is final.

Part 4 — Abolition of poindings and warrant sales

Abolition of poindings and warrant sales

58

• (1) It is not, subject to section 59 below, competent to enforce payment of a debt by poinding or warrant sale; and any enactment or rule of law allowing such enforcement shall cease to have effect.

• (2) The following provisions of the Debtors (Scotland) Act 1987 (c.18) are repealed—

• (a) Part II;

• (b) section 74(2);

• (c) Schedule 1; and

• (d) Schedule 5.

Savings

59

• (1) The provisions set out in subsection (5) below continue to have effect in relation to a poinding in respect of which a warrant sale has been completed before 30 December 2002 as if sections 58(2) above and 61 below had not come into force.

• (2) Subject to subsection (3) below, those provisions also continue to have that effect in relation to a poinding executed before that date in respect of which a warrant sale has not been completed before that date.

• (3) The saving provided for in subsection (2) above—

• (a) has effect only if the poinding was executed at a place other than a dwellinghouse; and

• (b) continues to have effect after 31 March 2003 only if a warrant sale is completed in respect of the poinding on or before that date.

• (4) A summary warrant which, before 30 December 2002, authorised a poinding and sale in accordance with Schedule 5 to the Debtors (Scotland) Act 1987 (c.18) is to be treated on and after that date as authorising an attachment.

• (5) The provisions referred to in subsections (1) and (2) above are—

• (a) paragraph 24 of Schedule 7 to the Bankruptcy (Scotland) Act 1985 (c.66);

• (b) the provisions of the Act of 1987 mentioned in section 58(2) above; and

• (c) the provisions of the Act of 2002 mentioned in paragraph 29 of schedule 3 to this Act.

Part 5 — Miscellaneous and general

Application of this Act to sequestration for rent and arrestment

60

• (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) It is not competent for the landlord's hypothec to arise in any article—

• (a) of the type described in section 11(1); or

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) An arrestment (other than an arrestment of a debtor’s earnings in the hands of the debtor’s employer) of any article of the type mentioned in paragraph (a) or (b) of subsection (2) above is incompetent.

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Minor and consequential amendments and repeals

61

Schedule 3 to this Act (which contains minor amendments, amendments consequential upon the provisions of this Act and repeals) has effect.

Regulations and orders

62

• (1) Any power of the Scottish Ministers under this Act to make an order or regulations is exercisable by statutory instrument.

• (2) Any such power includes power to make—

• (a) different provision for different cases and for different classes of case; and

• (b) such incidental, supplementary, consequential, saving or transitional provision as the Scottish Ministers think necessary or expedient.

• (3) A statutory instrument containing an order (other than an order made under section 47, 60 or 64 of this Act) or regulations (other than any regulations containing provision of the kind mentioned in section 7(2)(bd), any regulations containing provision of the kind mentioned in section 7(2)(ub) or regulations made under section 7A above) made under this Act is subject to annulment in pursuance of a resolution of the Scottish Parliament.

• (4) A statutory instrument containing any regulations containing provision of the kind mentioned in section 7(2)(bd), any regulations containing provision of the kind mentioned in section 7(2)(ub), any regulations made under section 7A above or any order made under section 47 above shall not be made unless a draft of the instrument is laid before, and approved by a resolution of, the Scottish Parliament.

Crown application

63

This Act binds the Crown acting in its capacity as a creditor or employer.

Short title and commencement

64

• (1) This Act may be cited as the Debt Arrangement and Attachment (Scotland) Act 2002.

• (2) Subject to subsections (3) and (4) below, this Act (except this section and sections 43 and 62 above) comes into force on 30 December 2002.

• (3) Any power conferred by this Act to make provision by Act of Sederunt is exercisable from Royal Assent.

• (4) Sections 1 to 9 above come into force on such day as the Scottish Ministers may by order appoint.

• (5) An order under subsection (4) above may appoint different days for different purposes.

SCHEDULE 1

Expenses chargeable against the debtor

1

Subject to paragraphs 1A, 2 and 3 below, there shall be chargeable against the debtor any expenses incurred—

• (a) subject to section 90(7) of the Debtors (Scotland) Act 1987 (c.18), in serving a charge;

• (b) in executing an attachment;

• (c) in relation to a valuation arranged under section 15(3), 21(14) or 54(1) above (including the fees and outlays of the person who carried out the valuation);

• (d) in making a report under section 17(1) of this Act of the execution of an attachment, but not in applying for an extension of time for the making of such a report;

• (e) in granting a receipt under section 18(3) or 56(4) above;

• (f) in making a report under section 18(5) above of the redemption by the debtor of any attached article;

• (g) in giving notice to the debtor under section 27(4) above;

• (h) in giving public notice under section 27(5) above;

• (i) in removing any attached articles from the place at which they were attached;

• (j) in opening shut and lockfast places for that purpose;

• (k) in storing attached articles during the period between the time when they were removed from the place at which they were attached and the time when the attachment ceases to have effect (by virtue of the articles being auctioned or otherwise);

• (l) in making arrangements for, conducting and supervising an auction of attached articles;

• (m) where the arrangements for an auction have been cancelled under section 29(1) above, in returning attached articles to any premises from which they have been removed for auction;

• (n) in making a report of an agreement under section 29(3)(a) above;

• (o) subject to section 32(3) above, in making a report of auction under section 32(1) above;

• (oa) in serving notice on the debtor under section 49(1)(b) above;

• (p) by a solicitor in instructing an officer to take any of the steps specified in this paragraph.

2

Where a new date is arranged under section 28(2) above for the holding of an auction or for the removal of attached articles, there shall be chargeable against the debtor the expenses incurred in connection with arranging the new date but not those incurred in connection with arranging the original date.

3

Where arrangements for an auction are cancelled under subsection (1) of section 29 above, if new arrangements are made for the auction in the circumstances mentioned in subsection (4)(a) of that section, there shall be chargeable against the debtor the expenses incurred in the making of the new arrangements but not in the making of the arrangements which have been cancelled.

Circumstances where liability for expenses is at the discretion of the sheriff

4

The liability for any expenses incurred by the creditor or the debtor—

• (a) in an application by the creditor or an officer of court to the sheriff under any provision of Part 2 or 3 of this Act, other than an application for an exceptional attachment order; or

• (b) in implementing an order under—

• (i) subsection (2)(b) or (10)(a) of section 21 above; or

• (ii) section 20(1) above,

shall be as determined by the sheriff.

Calculation of amount chargeable against debtor under the foregoing provisions

5

Expenses—

• (a) chargeable against the debtor by virtue of paragraphs 1 or 3 above in respect of an application for the purposes of any of the provisions of Part 2 or 3 of this Act; or

• (b) awarded by the sheriff against the debtor in favour of the creditor in a determination under paragraph 4 above in respect of an application other than an application for an order under subsection (2)(b) or (10)(a) of section 21 above,

shall be calculated, whether or not the application is opposed by the debtor, as if it were unopposed, except that, if the debtor opposes the application on grounds which appear to the sheriff to be frivolous, the sheriff may award an additional sum of expenses, not exceeding £25 or such amount as may be prescribed in regulations made by the Scottish Ministers, against the debtor.

Circumstances where no expenses are due to or by either party

6

Subject to paragraph 7 below, the debtor shall not be liable to the creditor nor the creditor to the debtor for any expenses incurred by the other party in connection with—

• (a) an application by the debtor to the sheriff under any provision of Part 2 or 3 of this Act;

• (b) any objections to such an application;

• (c) a hearing held by virtue of section 23(3), 26(4) or 33(7) above.

7

If—

• (a) an application mentioned in paragraph 6(a) above is frivolous;

• (b) such an application is opposed on frivolous grounds; or

• (c) a party requires, on frivolous grounds, a hearing to be held by virtue of any of the provisions mentioned in paragraph 6(c) above,

the sheriff may award a sum of expenses, not exceeding £25 or such amount as may be prescribed in regulations made by the Scottish Ministers, against the party acting frivolously in favour of the other party.

8

Paragraphs 6 and 7 do not apply to expenses incurred—

• (a) in connection with an appeal under any provision of Part 2 or 3 of this Act; or

• (b) by or against a person other than the debtor or a creditor in connection with an application under any provision of Part 2 or 3 of this Act.

SCHEDULE 2

1

For the purposes of Part 3 of this Act, “non-essential assets” are, subject to paragraph 2 below, corporeal moveable property of the debtor’s which is kept in a dwellinghouse.

2

None of the following is a non-essential asset for the purposes of Part 3 of this Act—

• (a) an article specified in paragraph 3 below;

• (b) an article described in paragraph 4 below; and

• (c) an article the attachment of which is (by virtue of section 11(1) above or otherwise) incompetent.

3

The articles referred to in paragraph 2(a) above are—

• (a) clothing reasonably required for the use of the debtor or any member of the debtor’s household;

• (b) implements, tools of trade, books or other equipment reasonably required for the use of any member of the debtor’s household in the practice of such member’s profession, trade or business, not exceeding in aggregate value £1,000 or such other amount as may be prescribed in regulations made by the Scottish Ministers;

• (c) medical aids or medical equipment reasonably required for the use of the debtor or any member of the debtor’s household;

• (d) books or other articles reasonably required for the education or training of the debtor or any member of the debtor’s household not exceeding in aggregate value £1,000 or such other amount as may be prescribed in regulations made by the Scottish Ministers;

• (e) articles reasonably required for the care or upbringing of a child who is a member of the debtor’s household;

• (f) toys for the use of any child who is a member of the debtor’s household.

4

The articles referred to in paragraph 2(b) above are the following so far as they are reasonably required, at the time of the attachment, for the use of the debtor or a member of the debtor’s household—

• (a) beds or bedding;

• (b) household linen;

• (c) chairs or settees;

• (d) tables;

• (e) food;

• (f) lights or light fittings;

• (g) heating appliances;

• (h) curtains;

• (i) floor coverings;

• (j) furniture, equipment or utensils used for storing, cooking or eating food;

• (k) refrigerators;

• (l) articles used for cleaning, drying, mending, or pressing clothes;

• (m) articles used for cleaning the dwellinghouse;

• (n) furniture used for storing—

• (i) clothing, bedding or household linen;

• (ii) articles used for cleaning the dwellinghouse; or

• (iii) utensils used for cooking or eating food;

• (o) articles used for safety in the dwellinghouse;

• (p) tools used for maintenance or repair of the dwellinghouse or of household articles;

• (q) computers and accessory equipment;

• (r) microwave ovens;

• (s) radios;

• (t) telephones;

• (u) televisions.

5

The Scottish Ministers may by regulations modify paragraph 4 above so as to—

• (a) add or remove types of articles to or, as the case may be, from those referred to in that paragraph; or

• (b) vary any of the descriptions of the types of articles there referred to.

SCHEDULE 3

Part 1 — Acts

Companies Clauses Consolidation (Scotland) Act 1845 (c. 17)

1

In section 114 (remedy where officer of a company fails to render an account of monies received by the officer on behalf of the company) of the Companies Clauses Consolidation (Scotland) Act 1845, for “poinding and sale” there is substituted “ attachment ”.

Lands Clauses Consolidation (Scotland) Act 1845 (c. 19)

2

In section 11 (payment of feu duties or ground annuals charged as tolls or rates) of the Lands Clauses Consolidation (Scotland) Act 1845, the words from “, or”, where it fifth occurs, to the end are repealed.

Railway Clauses Consolidation (Scotland) Act 1845 (c. 33)

3

In the Railways Clauses Consolidation (Scotland) Act 1845—

• (a) in section 132 (recovery of damages, charges or expenses), the words from “and”, where it second occurs, to the end; and

• (b) sections 138 (recovery of penalties) and 139 (imprisonment in default of sufficient poinding),

are repealed.

Markets and Fairs Clauses Act 1847 (c. 14)

4

In sections 38 (recovery of tolls etc.) and 39 (settlement of disputes concerning tolls etc.) of the Markets and Fairs Clauses Act 1847, the words “, and in Scotland by poinding and sale,”, where they occur in each section are repealed.

Harbours, Docks and Piers Clauses Act 1847 (c. 27)

5

In section 46 (disputes concerning recovery of rates or charges) of the Harbours, Docks and Piers Clauses Act 1847, for “poinding and sale” there is substituted “ attachment ”.

Entail Amendment Act 1853 (c. 94)

6

In section 16 (recovery of feu duties and ground annuals payable by a company) of the Entail Amendment Act 1853, the words “, or summarily by poinding and sale of the goods and effects of such company on application by petition to such sheriff” are repealed.

Writs Execution (Scotland) Act 1877 (c. 40)

7

In paragraph (a) of section 3 (effect of warrant for diligence in extract decree) of the Writs Execution (Scotland) Act 1877, for “poinding”, in both places where it occurs, there is substituted “ attachment ”.

Sheriff Courts (Scotland) Extracts Act 1892 (c. 17)

8

In paragraph (a) of section 7(1) (effect of warrant for diligence in extract decree) of the Sheriff Courts (Scotland) Extracts Act 1892, for “poinding”, in both places where it occurs, there is substituted “ attachment ”.

Public Health (Scotland) Act 1897 (c. 38)

9

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Local Government (Scotland) Act 1947 (c. 43)

10

• (1) The Local Government (Scotland) Act 1947 is amended in accordance with this paragraph.

• (2) In section 247(3) (diligences which can be used to recover rates), for paragraph (a) there is substituted—

(a) an attachment;

.

• (3) In section 247A(1) (sheriff officer’s fees and outlays), for the words from “paragraphs” to “sale)” there is substituted “ section 39(1) of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) (expenses of attachment) ”.

Taxes Management Act 1970 (c. 9)

11

• (1) The Taxes Management Act 1970 is amended in accordance with this paragraph.

• (2) In section 63(2) (diligences which can be used to recover tax), for paragraph (a) there is substituted—

(a) an attachment;

.

• (3) In section 63A(1) (sheriff officer’s fees and outlays), for the words from “paragraphs” to “sale)” there is substituted “ section 39(1) of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) (expenses of attachment) ”.

Water (Scotland) Act 1980 (c. 45)

12

In section 35(2)(b) (which provides that water fittings are not subject to diligence, to the landlord’s hypothec or to bankruptcy proceedings) of the Water (Scotland) Act 1980, for “poinding or other” there is substituted “ any ”.

Matrimonial Homes (Family Protection) (Scotland) Act 1981 (c. 59)

13

In section 11 (which enables a poinding of furniture or plenishings possessed or used by a debtor’s spouse to be annulled) of the Matrimonial Homes (Family Protection) (Scotland) Act 1981—

• (a) for “a poinding” there is substituted “ an attachment ”; and

• (b) for “the poinding”, in each place where it occurs, there is substituted “ the attachment ”.

Car Tax Act 1983 (c. 53)

14

• (1) Paragraph 3 of Schedule 1 to the Car Tax Act 1983 is amended in accordance with this paragraph.

• (2) In sub-paragraph (4) (diligences which can be used to recover car tax), for sub-sub-paragraph (a) there is substituted—

(a) an attachment;

.

• (3) In sub-paragraph (5) (sheriff officer’s fees and outlays), for the words from “paragraphs” to “sale)” there is substituted “ section 39(1) of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) (expenses of attachment) ”.

Bankruptcy (Scotland) Act 1985 (c. 66)

15

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Gas Act 1986 (c. 44)

16

• (1) The Gas Act 1986 is amended in accordance with this paragraph.

• (2) In paragraph 29(2) (which provides that gas meters and fittings are not subject to poinding or to bankruptcy proceedings) of Schedule 2B, for “poinding” there is substituted “ attachment ”.

• (3) In paragraph 19(2) (which provides that gas fittings lent to or hired by a consumer are not subject to poinding or to bankruptcy proceedings) of Schedule 5, for “poinding” there is substituted “ attachment ”.

Debtors (Scotland) Act 1987 (c. 18)

17

• (1) The Debtors (Scotland) Act 1987 is amended in accordance with this paragraph.

• (2) In section 2(1)(b) (effect of time to pay direction on diligence), for sub-paragraph (ii) there is substituted—

(ii) an attachment;

.

• (3) In section 8(1) (effect of interim time to pay order on diligence), for paragraph (a) there is substituted—

(a) to auction any articles which have been attached;

.

• (4) In section 9 (effect of time to pay order on diligence)—

• (a) in subsection (1)(b), for sub-paragraph (ii) there is substituted—

(ii) an attachment;

;

• (b) in subsection (2)(d), for “a poinding” there is substituted “ an attachment ”;

• (c) in subsection (3)—

• (i) for “a poinding” there is substituted “ an attachment ”; and

• (ii) for “the poinding” there is substituted “ the attachment ”;

• (d) in subsection (4), for the words from “a poinding” to the end there is substituted “ an attachment, making a report of attachment under section 17 of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) or applying for an order under section 20(1) of that Act. ”;

• (e) in subsection (8)(a)—

• (i) for “21(1)(b) of this Act” there is substituted “ 20(1) or 22(3) of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) ”; and

• (ii) for “poinded” there is substituted “ attached ”;

• (f) in subsection (9)—

• (i) for “27 of this Act” there is substituted “ 24 of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) ”; and

• (ii) for “a poinding” there is substituted “ an attachment ”; and

• (g) in subsection (12)—

• (i) for “25 of this Act” there is substituted “ 25 of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) ”;

• (ii) for “a poinding” there is substituted “ an attachment ”; and

• (iii) for “another poinding” there is substituted “ another attachment ”.

• (5) In section 10 (variation and recall of time to pay orders)—

• (a) in subsection (1)(b)—

• (i) for “a poinding” there is substituted “ an attachment ”; and

• (ii) for “the poinding” there is substituted “ the attachment ”; and

• (b) in subsection (2) for “a poinding” there is substituted “ an attachment ”.

• (6) In section 13(2) (saving of creditor’s rights and remedies on recall of poinding or arrestment)—

• (a) in subsection (b), for “a poinding” there is substituted “ an attachment ”; and

• (b) in the full-out words at the end, for “poinding” there is substituted “ attachment ”.

• (7) In section 15(1), the definition of “poinding” is repealed.

• (8) In section 70(1)(b) (which stipulates the dates on which an earnings arrestment schedule, current maintenance arrestment schedule or conjoined arrestment order may not be served), for “17(1) of this Act” there is substituted “ 12(1) of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) ”.

• (9) In paragraph (a) of section 87(2) (effect of warrant for diligence in extract decree), for “poinding”, in both places where it occurs, there is substituted “ attachment ”.

• (10) In section 90 (which provides, among other matters, that poindings are not competent unless a charge for payment has not been met), for “a poinding”, wherever it occurs, there is substituted “ an attachment ”.

• (11) In section 93 (which provides for the recovery of expenses of certain diligences)—

• (a) paragraph (a) of subsection (1); and

• (b) subsection (3),

are repealed.

• (12) In section 94 (which provides for the prescription of sums recovered by diligence)—

• (a) paragraph (a) of subsection (1); and

• (b) the word “poinding,” in subsection (2)(b),

are repealed.

• (13) In section 95(1) (termination of certain diligences on payment or tender of full amount owing), paragraph (a) is repealed.

• (14) Section 99(which applies certain provisions of the 1987 Act to sequestration for rent and arrestment) is repealed.

• (15) In section 103 (appeals)—

• (a) in subsection (1), the words “21(1), 27(4), 43(5)” and “and paragraphs 6(1), 11(4) and 14(5) of Schedule 5 thereto”; and

• (b) in subsection (7), paragraphs (a) to (j) and (q),

are repealed.

• (16) In section 104 (regulations)—

• (a) in subsection (1), the words “except as provided in subsection (2) below”; and

• (b) subsection (2),

are repealed.

• (17) In section 106(interpretation), the definition of “warrant of sale” is repealed.

• (18) In Schedule 7 (transitional provisions), paragraphs 4, 7(1)(a) and 9(4)(a) are repealed.

Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47)

18

• (1) Schedule 2 to the Abolition of Domestic Rates Etc. (Scotland) Act 1987 is amended in accordance with this paragraph.

• (2) In paragraph 7(3) (diligences which can be used to recover community charge), for paragraph (a) there is substituted—

(a) an attachment;

.

• (3) In paragraph 8(1) (sheriff officer’s fees and outlays), for the words from “paragraphs” to “1987” there is substituted “ section 39(1) of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) (expenses of attachment) ”.

Income and Corporation Taxes Act 1988 (c. 1)

19

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Child Support Act 1991 (c. 48)

20

In paragraph (a) of section 38(1) (effect of liability order) of the Child Support Act 1991, for “a poinding and sale under Part II of the Debtors (Scotland) Act 1987” there is substituted “ an attachment ”.

Social Security Administration Act 1992 (c. 5)

21

In section 121B of the Social Security Administration Act 1992—

• (a) in subsection (1) (diligences which can be used to recover unpaid contributions), for paragraph (a) there is substituted—

(a) an attachment;

;

and

• (b) in subsection (4) (sheriff officer’s fees and outlays), for the words from “paragraphs” to “sale)” there is substituted “ section 39(1) of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) (expenses of attachment) ”.

Local Government Finance Act 1992 (c. 14)

22

• (1) Schedule 8 to the Local Government Finance Act 1992 is amended in accordance with this paragraph.

• (2) In paragraph 2(3), for paragraph (a) there is substituted—

(a) an attachment;

.

• (3) In paragraph 4(1) (sheriff officer’s fees and outlays), for the words from “paragraphs” to “1987” there is substituted “ section 39(1) of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) (expenses of attachment) ”.

Local Government etc. (Scotland) Act 1994 (c. 39);

23

• (1) Schedule 10 to the Local Government etc. (Scotland) Act 1994 is amended in accordance with this paragraph.

• (2) In paragraph 2(3) (diligences which can be used to recover water and sewerage charges), for sub-sub-paragraph (a) there is substituted—

(a) an attachment;

.

• (3) In paragraph 4(1) (sheriff officer’s fees and outlays), for the words from “paragraphs” to “1987” there is substituted “ section 39(1) of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) (expenses of attachment) ”.

Proceeds of Crime (Scotland) Act 1995 (c. 43)

24

In paragraph 7(a) (poinding and arrestment not competent in respect of property being administered under the Act) of Schedule 1 to the Proceeds of Crime (Scotland) Act 1995 for “poinding” there is substituted “ attachment ”.

Criminal Procedure (Scotland) Act 1995 (c. 46)

25

In section 221(1)(a) (authorisation of recovery of fine by civil diligence) of the Criminal Procedure (Scotland) Act 1994, for “poinding”, in both places where it occurs, there is substituted “ attachment ”.

Finance Act 1997 (c. 16)

26

In section 52 of the Finance Act 1997—

• (a) in subsection (2) (diligences which can be used to recover certain taxes), for paragraph (a) there is substituted—

(a) an attachment

;

and

• (b) in subsection (3) (sheriff officer’s fees and outlays), for the words from “paragraphs” to “sale)” there is substituted “ section 39(1) of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) (expenses of attachment) ”.

Abolition of Poindings and Warrant Sales Act 2001 (asp 1)

27

The Abolition of Poindings and Warrant Sales Act 2001 is repealed.

Water Industry (Scotland) Act 2002 (asp 3)

28

In paragraph 2(3) (diligences which can be used to recover unpaid charges) of schedule 4 to the Water Industry (Scotland) Act 2002, before paragraph (a) there is inserted—

(za) an attachment,

.

Proceeds of Crime Act 2002 (c. 29)

29

• (1) In section 285 (effect of recovery order on diligence)—

• (a) for “poinding”, where it occurs in subsections (1) and (7) there is substituted “ attachment ”; and

• (b) in subsection (2), for “poinded” there is substituted “ attached. ”

• (2) In paragraph 7 (effect of appointment of administrator on diligence) of Schedule 3—

• (a) in subsection (1)—

• (i) for “poinding” there is substituted “ attachment ”; and

• (ii) for “poinder” there is substituted “ attacher ”; and

• (b) in subsection (2), for “poinded” there is substituted “ attached ”.

Part 2 — Subordinate legislation

Stamp Duty Reserve Tax Regulations 1986 (S.I. 1986/1711)

30

• (1) Part II (which restates the provisions of the Taxes Management Act 1970 (c.9) for the purposes of the regulations) of the Schedule to the Stamp Duty Reserve Tax Regulations 1986 is amended in accordance with this paragraph.

• (2) In section 63(2), for paragraph (a) there is substituted—

(a) an attachment;

.

• (3) In section 63A(1), for the words from “paragraphs” to “sale)” there is substituted “ section 39(1) of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) (expenses of attachment) ”.

Confiscation of the Proceeds of Drug Trafficking (Designated Countries and Territories) (Scotland) Order 1991 (S.I. 1991/1467)

31

In section 19 of Schedule 3 to the Confiscation of the Proceeds of Drug Trafficking (Designated Countries and Territories) (Scotland) Order 1991 (which modifies Part I of the Criminal Justice (Scotland) Act 1987 in its application to external confiscation orders)—

• (a) for “poinding”, in both places where it occurs, there is substituted “ attachment ”; and

• (b) for “poinded” there is substituted “ attached ”.

Merchant Shipping (Ministry of Defence Commercially Managed Ships) Order 1992 (S.I. 1992/1293)

32

In Article 11 of the Merchant Shipping (Ministry of Defence Commercially Managed Ships) Order 1992, for “poinding and sale” there is substituted “ attachment ”.

Merchant Shipping (Ministry of Defence Yachts) Order 1992 (S.I. 1992/1294)

33

In Article 11 of the Merchant Shipping (Ministry of Defence Yachts) Order 1992, for “poinding and sale” there is substituted “ attachment ”.

Insurance Premium Tax Regulations 1994 (S.I. 1994/1774)

34

In Regulation 43(b) of the Insurance Premium Tax Regulations 1994—

• (a) for the words from “a poinding” to “1987” there is substituted “ an attachment ”; and

• (b) for “paragraph 18(3) of that Schedule” there is substituted “ section 30(4) of the Debt Arrangement and Attachment (Scotland) Act (asp 17) ”.

Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995 (S.I. 1995/3225)

35

In Regulation 9(5) of the Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995, for “poinding” there is substituted “ attachment ”.

Landfill Tax Regulations 1996 (S.I. 1996/1527)

36

In Regulation 49(b) of the Landfill Tax Regulations 1994—

• (a) for the words from “a poinding” to “1987” there is substituted “ an attachment ”; and

• (b) for “paragraph 18(3) of that Schedule” there is substituted “ section 30(4) of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) ”.

Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537)

37

• (1) Part II (which restates the provisions of the Taxes Management Act 1970 (c.9) for the purposes of the regulations) of the Schedule to the Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 is amended in accordance with this paragraph.

• (2) In section 63(2), for paragraph (a) there is substituted—

(a) an attachment;

.

• (3) In section 63A(1), for the words from “paragraphs” to “sale)” there is substituted “ section 39(1) of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) (expenses of attachment) ”.

Civil Legal Aid (Scotland) Regulations 2002 (S.S.I. 2002/494)

38

In Regulation 33 of the Civil Legal Aid (Scotland) Regulations 2002, for paragraph (c) there is substituted—

(c) in respect of any article— (i) which has, or has purported to have, been attached; and (ii) in respect of which the sheriff has by virtue of subsection (3) of section 55 of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17), made an order under subsection (2) of that section; (d) in respect of any article which is recovered or preserved from the effects of an attachment which, by virtue of— (i) section 11(1) of that Act of 2002; or (ii) the article not being a non-essential asset for the purposes of Part 3 of that Act, is incompetent.

.

Debt payment programmes

Variation of debt payment programmes

Deduction from earnings

Attachment

Interpretation of this Part and Parts 3 and 4

Interim attachment

Application of this Act to sequestration for rent and arrestment

Expenses chargeable against the debtor

Companies Clauses Consolidation (Scotland) Act 1845 (c.17)

Lands Clauses Consolidation (Scotland) Act 1845 (c.19)

Application for warrant for interim attachment

Lands Clauses Consolidation (Scotland) Act 1845 (c.19)

Local Government (Scotland) Act 1947 (c.43)

Restriction on attachment of articles kept in dwellinghouses

Water (Scotland) Act 1980 (c.45)

Matrimonial Homes (Family Protection) (Scotland) Act 1981 (c.59)

Companies Clauses Consolidation (Scotland) Act 1845 (c.17)

Companies Clauses Consolidation (Scotland) Act 1845 (c.17)

Entail Amendment Act 1853 (c.94)

Debtors (Scotland) Act 1987 (c.18)

Matrimonial Homes (Family Protection) (Scotland) Act 1981 (c.59)

Child Support Act 1991 (c.48)

Income and Corporation Taxes Act 1988 (c.1)

Child Support Act 1991 (c.48)

Social Security Administration Act 1992 (c.5)

Local Government Finance Act 1992 (c.14)

Proceeds of Crime (Scotland) Act 1995 (c.43)

Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c.47)

Finance Act 1997 (c.16)

Stamp Duty Reserve Tax Regulations 1986 (S.I. 1986/1711)

Criminal Procedure (Scotland) Act 1995 (c.46)

Finance Act 1997 (c.16)

Social Security Administration Act 1992 (c.5)

Local Government Finance Act 1992 (c.14)

Abolition of Poindings and Warrant Sales Act 2001 (asp 1)

Local Government etc. (Scotland) Act 1994 (c.39);

Landfill Tax Regulations 1996 (S.I. 1996/1527)

Criminal Procedure (Scotland) Act 1995 (c.46)

Editorial notes