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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Summary Warrant: Money attachments: Invalidity and cessation of money attachment

Invalidity and Cessation of Money Attachment

Where, at any time before a payment order is made or the money attachment ceases to have effect, the Sheriff is satisfied that thee has been a material irregularity in the execution of the money attachment, the Sheriff must

  • declare that the money attachment ceases to have effect; and
  • authorise repayment of any money held by the Sheriff Officer.

Where the Sheriff is satisfied that any money attached is not owned by the debtor, any time before the payment order is made or the attachment ceases to have effect, the Sheriff will issue an order as above but not before all interested parties are given the opportunity to make representations.