Summary Warrants

Question 1

Which act governs non-domestic rates?

Answer 1

Local Government(Scotland) Act 1947

Question 2

Which act governs unpaid council tax?

Answer 2

Local Government Finance Act 1992

Question 3

Which act governs HMRC?

Answer 3

Finance Act 2008

Question 4

What must be served before an earnings arrestment can be executed?

Answer 4

A charge for payment.

Question 5

What cannot be served in pursuance of a summary warrant?

Answer 5

An inhibition.

Question 6

In relation to non-domestic rates, what diligence is available to recover money owed?

Answer 6

An attachment
A money attachment
An earnings arrestment
An arrestment and action of forthcoming

Question 7

In relation to unpaid council tax, what diligence is available to recover money owed?

Answer 7

An attachment
An earnings arrestment
An arrestment and action of forthcoming

Question 8

In relation to HMRC, what diligence is available to recover money owed? And what must happen prior to the summary warrant being granted?

Answer 8

Attachment
Money attachment
Earnings arrestment
Arrestment and action of forthcoming or sale

Commissioner must demand payment and 14 days must lapse without payment being made.