DMBM676700 | Summary Proceedings (Sc): Claims for costs in receivership cases
From HM Revenue & Customs · Debt Management and Banking Manual
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Where no arrestment or attachment has been executed prior to the Receiver's appointment or where an arrestment has been laid but no Decree of Furthcoming has been obtained or auction of the attached goods has taken place prior to the Receiver's appointment you should
withdraw the case from Summary Proceedings action
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
and then
where the relevant date is prior to 15 September 2003