1. These Regulations may be cited as the Car Tax (Amendment) Regulations 1988 and shall come into force on 1st December 1988.

2. For regulation 27 of the Car Tax Regulations 1985(2) there shall be subsitituted the following:

"27. In Scotland, the following provisions shall have effect:

(a)Where the Commissioners are empowered to apply to the Sheriff for a warrant to authorise a Sheriff Officer to recover any amount of tax or any sum recoverable as if it were tax remaining due and unpaid, any application, and any certificate required to accompany that application, may be made on their behalf by a Collector of Customs and Excise or an officer of rank not below that of Senior Executive Officer.

(b)Where, during the course of a poinding and sale in accordance with Schedule 5 to the Debtors (Scotland) Act 1987(3), the Commissioners are entitled as a creditor to do any acts, then any such acts, with the exception of the exercise of the power contained in paragraph 18(3) of that Schedule, may be done on their behalf by a Collector of Customs and Excise or an officer of rank not below that of Senior Executive Officer.".

Explanatory Note

(This note is not part of the Regulations)

These Regulations which come into force on 1st December 1988 amend regulation 27 of the Car Tax Regulations 1985.

Regulation 27, as amended, specifies those Officers of Customs and Excise who are empowered to apply to the Sheriff, in Scotland, on behalf of the Commissioners and to authorise him to recover unpaid car tax.