Summary Warrants Flashcards
1
Q
What types of debt does summary warrants cover?
A
Debts owe to local authority and HMRC
2
Q
What Act authorises the collection of unpaid council tax by summary warrant?
A
The Local Government Finance Act 1992
3
Q
What act authorises the collection of unpaid non domestic rates by summary warrant?
A
The Local Government (Scotland) Act 1947
4
Q
What Act deals with the collection of unpaid monies due to HMRC?
A
The Finance Act 2008
5
Q
Is an inhibition competent diligence for enforcing summary warrants?
A
No
