Finance Act 2022
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Change 1
88 Warrants for diligence on the dependence: Scotland
(1) Subsection (2) applies where — (a) an application is made on behalf of HMRC to a court in Scotland for a warrant for diligence on the dependence under Part 1A of the Debtors (Scotland) Act 1987 in relation to a relevant penalty (see section 90) before the penalty is determined, and (b) the court considering the application is satisfied that HMRC have a good arguable case in relation to the penalty and— (i) have commenced proceedings before the First-tier Tribunal in relation to it, or (ii) intend to commence proceedings before the First-tier Tribunal in relation to it within the initial period. (2) The court is to determine the application as if the relevant penalty were a contingent debt in terms of section 15C of the 1987 Act. (3) Execution of diligence on the dependence under a warrant granted under Part 1A of the 1987 Act in relation to a relevant penalty is not competent unless HMRC commence proceedings before the First-tier Tribunal in relation to the penalty before the end of the initial period (whether before or after the making of the application for the warrant).
88 Warrants for diligence on the dependence: Scotland
(1) Subsection (2) applies where — (a) an application is made on behalf of HMRC to a court in Scotland for a warrant for diligence on the dependence under Part 1A of the Debtors (Scotland) Act 1987 in relation to a relevant penalty (see section 90) before the penalty is determined, and (b) the court considering the application is satisfied that HMRC have a good arguable case in relation to the penalty and— (i) have commenced proceedings before the First-tier Tribunal in relation to it, or (ii) intend to commence proceedings before the First-tier Tribunal in relation to it within the initial period. (2) The court is to determine the application as if the relevant penalty were a contingent debt in terms of section 15C of the 1987 Act. (3) Execution of diligence on the dependence under a warrant granted under Part 1A of the 1987 Act in relation to a relevant penalty is not competent unless HMRC commence proceedings before the First-tier Tribunal in relation to the penalty before the end of the initial period (whether before or after the making of the application for the warrant).
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