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.
An officer of Revenue and Customs may apply to the sheriff for a summary warrant.
An application under subsection (2) must be accompanied by a certificate which—
A certificate complies with this subsection if—
Subsection (4)(a)(iii) does not apply to an application under subsection (2) insofar as it relates to—
The sheriff must, on an application by an officer of Revenue and Customs under subsection (2), grant a summary warrant in, or as nearly as may be in, the form prescribed by Act of Sederunt.
A summary warrant granted under subsection (6) authorises the recovery of the sum payable by—
Subject to subsection (9) and without prejudice to section 39(1) of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) (expenses of attachment)—
in connection with the execution of a summary warrant are to be chargeable against the person in relation to whom the warrant was granted.
No fees are to be chargeable by the sheriff officer against the person in relation to whom the summary warrant was granted for collecting, and accounting to the Commissioners for, sums paid to that officer by that person in respect of the sum payable.
This section extends to Scotland only.