Part I Vehicle excise duty and licences
Vehicle licences
7CF1Recovery of section 7A supplements: Scotland
1
The Secretary of State may by regulations provide for the recovery of supplement that has become payable under section 7A by diligence authorised by summary warrant.
2
Regulations under subsection (1) may, in particular, provide—
a
for such summary warrants—
i
to be granted by the sheriff on the application of the Secretary of State; and
ii
to authorise any of the diligences mentioned in subsection (3);
b
for such applications to be accompanied by a certificate mentioned in subsection (4); and
c
for the fees and outlays of sheriff officers incurred in executing such summary warrants to be chargeable against the debtor.
3
The diligences referred to in subsection (2)(a)(ii) are—
a
an attachment;
b
an earnings arrestment;
c
an arrestment and action of furthcoming or sale.
4
The certificate referred to in subsection (2)(b) is a certificate by the Secretary of State —
a
stating that none of the persons specified in the application has paid the supplement due;
b
stating that payment of the amount due from each such person has been demanded from him;
c
stating whether in response to that demand any such person disputes liability to pay; and
d
specifying the amount due from and unpaid by each such person.
5
No fee shall be chargeable by the sheriff officer against the debtor for—
a
collecting; or
b
accounting to the Secretary of State for,
sums paid to him by the debtor in respect of the amount owing.
6
No summary warrant for recovery of supplement payable under section 7A may be granted against a person if—
a
he disputes liability to pay; or
b
an action for payment to recover such supplement from him has already been raised.
7
Failure to respond to a demand to pay shall not be taken to mean liability to pay is disputed.
8
An action for payment to recover supplement payable under section 7A may be raised against a person notwithstanding that a summary warrant has already been granted for recovery of such supplement from him but only if none of the diligences mentioned in subsection (3) has been executed against him.
9
Where such an action is raised, the summary warrant shall cease to have effect in relation to such person.
10
This section extends to Scotland only.