Related Commentary  

128(1)  This section applies if a person does not pay a sum that is payable by that person to the Commissioners under or by virtue of any enactment or under a contract settlement.

128(2)  An officer of Revenue and Customs may apply to the sheriff for a summary warrant.

128(3)  An application under subsection (2) must be accompanied by a certificate which–

(a)complies with subsection (4), and

(b)is signed by the officer.

128(4)  A certificate complies with this subsection if–

(a)it states that–

(i)none of the persons specified in the application has paid the sum payable by that person,

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