When it cannot be granted
A TTPD cannot be used for debts:1s1(5) D(S)A 1987 •over £25,000 (exclusive of any interest and expenses);
•where the decree contains a capital sum on divorce or on the nullity of marriage;
•in connection with a maintenance order;
•in connection with a liability order within the meaning of the Child Support Act 1991;
•in an action by or on behalf of the commissioners for HMRC for payment of any sum recoverable under or by virtue of any enactment or under a contract settlement;
•in an action by or on behalf of Revenue Scotland for payment of any sum recoverable under or by virtue of the Revenue Scotland and Tax Powers Act 2014 or any other enactment in respect of a devolved tax.
It is possible for a TTPD to be applied for rates, council tax and water rates debts. This was made a possible by an amendment in the Bankruptcy and Diligence etc. (Scotland) Act 2007. Some courts, however, still apply the old legislation. Where this is the case, advisers should make them aware of the amendments.