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DMBM676560 | Summary Proceedings (Sc): Instructing the sheriff officer to pursue an attachment

From HM Revenue & Customs · Debt Management and Banking Manual

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On receipt of your instructions to enforce the summary cause (SP) decree by way ofattachment the sheriff officer will proceed in accordance with DMBM670480 etc.

See also DMBM670420 – DMBM670470which provides you with some background information on arranging an attachment inaccordance with the Debt Arrangement and Attachment (Scotland) Act2002).