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HMRC internal manual

Debt Management and Banking Manual

Summary Warrant: Money attachments: Expenses of money attachment

Expenses of Money Attachment

The expenses of money attachment are detailed in Schedule 3 of the Bankruptcy and Diligence (Scotland) Act 2007. Generally, all expenses incurred in attaching money and obtaining the payment order (including Sheriff Officer’s expenses) are chargeable against the debtor. Expenses cannot be claimed if the Sheriff considers the money attachment ceases to have effect nor if they were incurred as a result of a Court hearing.