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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary warrant: General attachments: Invalidity and cessation of attachment/second attachment for same debt

Invalidity/cessation of attachment

Any time prior to the attached goods being sold at auction the sheriff, if satisfied that the attachment has ceased to have effect or is invalid (by being incompetent or otherwise) can make an order declaring that to be the case. (Para 26 of the Debt Arrangement and Attachment (Scotland) Act 2002.)

Before making such an order the sheriff will give you and the defender both the opportunity to make representations and to be heard in court should any party wish to do this.

In accordance with Rule 18(1) of the Debt Arrangement and Attachment (Scotland) Rules 2002 (SI560/2002) any request for consideration of such an order must be made on form 13.

Where the sheriff refuses to grant such an order however he must give his reasons for refusal.

Where the sheriff does give his authority for such an order and the sheriff officer has removed an article from the place where it was (or purported to be) attached then it must be returned to that place.

Second attachment for same debt

You cannot attach other articles to enforce the same debt unless those articles were brought to the premises after the date of the first attachment. Paragraph 25 of the Debt Arrangement and Attachment (Scotland) Act 2002 refers.