Revenue Scotland and Tax Powers Act 2014 Schedule 4 paragraph 1

Amendments to the Debtors (Scotland) Act 1987

Schedule 4, paragraph 1 amends the Debtors (Scotland) Act 1987 to integrate Revenue Scotland's debt recovery powers into the existing Scottish framework for time to pay directions, time to pay orders, and summary warrants.

• Courts may grant time to pay directions in actions brought by Revenue Scotland to recover devolved tax debts, including sums due under contract settlements or settlement agreements
• Courts may grant time to pay orders in relation to debts owed to Revenue Scotland under devolved tax legislation, contract settlements, or settlement agreements
• Key definitions are inserted into the 1987 Act, including "contract settlement," "devolved tax," and "settlement agreement," to ensure clarity when these provisions apply to Revenue Scotland debts
• Summary warrants issued under section 225 of the Revenue Scotland and Tax Powers Act 2014 are formally recognised within the interpretation provisions of the 1987 Act