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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Summary warrant: General attachments: Third party claims prior to auction

Articles belonging to a third party

Where the sheriff officer accepts a third party claim to own the attached article prior to it being auctioned the attachment is to cease to have effect.

Where the sheriff officer refuses to accept the claim however the third party can apply (on form 18) to the sheriff to have ownership confirmed in accordance with Rule 23 of the Debt Arrangement and Attachment (Scotland) Rules 2002 (SI 560/2002).

Articles in common ownership

Similarly where prior to the attached article being auctioned a third party claims to own the article in common with the defender then the attachment will cease to have effect.

Where the sheriff officer refuses to accept the claim however the third party can apply to the sheriff in accordance with Rule 23 of the Debt Arrangement and Attachment (Scotland) Rules 2002 (SI 560/2002) on form 19 to have ownership confirmed.

On receipt of either a form 18 or 19 the sheriff clerk will

  • fix a date for a hearing and
  • advise the pursuer, the defender and the sheriff officer of this.