Act of Sederunt (Proceedings in the Sheriff Court under the Debtors (Scotland) Act 1987) (Amendment) 1994

Made: 30th November 1994

Coming into force: 22nd December 1994

The Lords of Council and Session, under and by virtue of the powers conferred on them by section 32 of the Sheriff Courts (Scotland) Act 1971¹ and paragraph 7(8) of Schedule 7 to the Finance Act 1994² and of all other powers enabling them in that behalf, having approved, with modifications, draft rules submitted to them by the Sheriff Court Rules Council in accordance with section 34 of the said Act of 1971, do hereby enact and declare:

Citation and commencement

1

• (1) This Act of Sederunt may be cited as the Act of Sederunt (Proceedings in the Sheriff Court under the Debtors (Scotland) Act 1987) (Amendment) 1994 and shall come into force on 22nd December 1994.

• (2) This Act of Sederunt shall be inserted in the Books of Sederunt.

Amendment of the Act of Sederunt (Proceedings in the Sheriff Court under the Debtors (Scotland) Act 1987) 1988

2

• (1) The Act of Sederunt (Proceedings in the Sheriff Court under the Debtors (Scotland) Act 1987) 1988³ shall be amended in accordance with the following sub-paragraphs.

• (2) In rule 68(3)(c), for “1983”, substitute “1994”.

• (3) In rule 68, after paragraph (3), insert the following paragraph:—

(4) A summary warrant for recovery of insurance premium tax in accordance with paragraph 7(8) of Schedule 7 to the Finance Act 1994 as read with regulations 46(1) of the Insurance Premium Tax Regulations 1994⁴ shall be in form 63A.

• (4) In form 63, after figure “3.” for the words “Value added tax under paragraph 6(5) of Schedule 7 to the Value Added Tax Act 1983”⁵, substitute the words “Value added tax under paragraph 5(5) of Schedule 11 to the Value Added Tax Act 1994”⁶.

• (5) After form 63, insert the form in the Schedule to this Act of Sederunt.

SCHEDULE

Form 63A

Summary warrant for the recovery of Insurance Premium Tax under Regulation 46(1) of the Insurance Premium Tax Regulations 1994

Rule 68(4)

Signed

J.A.D. Hope — Lord President, I.P.D. — 30th November 1994

Explanatory note

(This note is not part of the Act of Sederunt)

This Act of Sederunt amends the Act of Sederunt (Proceedings in the Sheriff Court under the Debtors (Scotland) Act 1987) 1988 to make provision for recovery of insurance premium tax by summary warrant procedure.

Footnotes