128 Summary warrant: Scotland
Finance Act 2008 (2008 c 9) | Legislation

128  Summary warrant: Scotland

(1)     This section applies if a person does not pay a sum that is payable by that person to the Commissioners under or by virtue of any enactment or under a contract settlement.

(2)     An officer of Revenue and Customs may apply to the sheriff for a summary warrant.

(3)     An application under subsection (2) must be accompanied by a certificate which—

(a)     complies with subsection (4), and

(b)     is signed by the officer.

(4)     A certificate complies with this subsection if—

(a)     it states that—

(i)

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