(1) The Act of Sederunt (Proceedings in the Sheriff Court under the Debtors (Scotland) Act 1987) 1988 shall be amended in accordance with the following sub-paragraphs.
(2) In rule 68(3)—
(a) after sub-paragraph (b) omit the word “or”; and
(b) after sub-paragraph (c) insert the following:—
; or
insurance premium tax in accordance with paragraph 7(8) of Schedule 7 to the Finance Act 1994 as read with regulation 43 of the Insurance Premium Tax Regulations 1994 ,
(3) Rule 68(4) shall be omitted.
(4) In form 63 after item 3 insert the following:—
(4) Insurance premium tax under regulation 43 of the Insurance Premium Tax Regulations 1994.
(5) Form 63A shall be omitted.