Taxes Management Act 1970 section 63A

Sheriff officer's fees and outlays

Section 63A deals with the fees and outlays payable to sheriff officers in Scotland in connection with the recovery of tax debts.

• This section was introduced by the Finance Act 2008 and brought into force in 2009.
• It provides the legal basis for sheriff officers in Scotland to charge fees and recover outlays when enforcing tax debt recovery on behalf of HMRC.
• Sheriff officers are the Scottish equivalent of enforcement agents (bailiffs) in England and Wales, responsible for executing court orders and collecting debts.
• The provision ensures that the costs incurred in using sheriff officers to recover unpaid tax in Scotland are properly regulated and recoverable.

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