DMBM676540 | Summary Proceedings (Sc): Allocation of payment received from any sum recovered from the funds attached to an arrestment
From HM Revenue & Customs · Debt Management and Banking Manual
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In accordance with the Debtors (Scotland) Act 1987 (Para 94(2)) any such sum recoveredmust be allocated to the liability in the following order:
costs (where these are chargeable against the debtor)
interest (accrued to the date of the granting of the decree) and tax, etc.