15 Late renewal supplement
Finance Act 2006 (2006 c 25) | Legislation

15  Late renewal supplement

In VERA 1994, after section 7B insert—

“7C Recovery 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

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