Section 3: Recovery of rates and taxes by attachment
consolidated text (as at 2011). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
3. Recovery of rates and taxes by attachment
(1) Where, with a view to secure and enforce payment of money due for
rates or taxes, it is expedient to attach in the hands of a third party money
due by the latter to the debtor, an order to that effect, in the form specified
in the Schedule may be issued under the hand of the attaching officer, and a
copy thereof shall be served personally by an usher upon the party in whose
hands such money is to be attached.
(2) Such usher shall make, at the foot of the original order, a return of
service, which shall, to all intents and purposes, be deemed sufficient proof
of service.
A24 – 1 [Issue 4]
Attachment (Rates and Taxes) Act