88 Warrants for diligence on the dependence: Scotland

88  Warrants for diligence on the dependence: Scotland

(1)     Subsection (2) applies where—

(a)     an application is made on behalf of HMRC to a court in Scotland for a warrant for diligence on the dependence under Part 1A of the Debtors (Scotland) Act 1987 in relation to a relevant

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