PART 11Administration, enforcement and supplementary powers

Payment

178Extension of provisions about set-off to Scotland

1

Sections 130 and 131 of FA 2008 (which deal with the availability of set-off in England and Wales and Northern Ireland) extend also to Scotland.

2

Accordingly, those sections are amended as follows.

3

In section 130—

a

omit subsection (10), and

b

in the heading omit “: England and Wales and Northern Ireland”.

4

In section 131—

a

in subsection (5), in paragraph (a), after “winding up order” insert “ or award of sequestration ”,

b

in that subsection, omit the “or” at the end of paragraph (d) and after paragraph (e) insert

, or

f

that person's estate becomes vested in any other person as that person's trustee under a trust deed (within the meaning of the Bankruptcy (Scotland) Act 1985).

c

omit subsection (9).