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HMRC internal manual

Debt Management and Banking Manual

Summary warrant: Exceptional attachments: Redemption of exceptional attachment articles once they have been attached

The defender has seven days from the date when an article is attached to redeem that article at the value placed on the article by the sheriff officer when he executes the attachment.

On receiving payment the sheriff officer will provide the defender with a receipt for the redeemed article.

Once this receipt has been issued to the defender the attachment of that article ceases to have effect.