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HMRC internal manual

Debt Management and Banking Manual

Summary warrant: General attachments: Perishable goods

Where perishable articles or articles which are likely to deteriorate in condition or value are attached you can apply to the sheriff on form 10 to grant an immediate sale of these articles. Rule 15(1) of the Debt Arrangement and Attachment (Scotland) Rules 2002 (SI560/2002) refers.

On receipt of your application the sheriff will decide whether or not an immediate sale of the articles should take place. He can do this without making any intimation to any party.

If however he decides that a hearing should take place, the sheriff clerk will notify all parties concerned of the date of this and will at the same time complete a certificate of intimation.