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HMRC internal manual

Debt Management and Banking Manual

Summary warrant: Exceptional attachments: Auction of the articles attached in pursuance of an exceptional attachment

Any article attached in execution of an exceptional attachment order cannot be auctioned until seven days have elapsed from the date the article was removed by the sheriff officer.

Where the defender considers that

  • the attachment was not competent
  • the sale was unduly harsh or
  • the attached article is of sentimental value

he can apply on form 28 for the return of the article (the Debt Arrangement and Attachment (Scotland) Rules (SI560/2002) refer). Any application must be made within seven days of the article being removed by the sheriff officer.

On receipt of such an application the sheriff clerk will fix a date for a hearing and will at the same time notify you of this.

Where the sheriff upholds the application he will grant an order for the exceptional attachment of the article to cease to have effect or in cases where the article has been removed for its return to the dwellinghouse.