Act of Sederunt (Fees of Sheriff Officers) (Value Added Tax) 1978
The Lords of Council and Session, under and by virtue of the powers conferred upon them by section 40 of the Sheriff Courts (Scotland) Act 1907(a), section 6 of the Execution of Diligence (Scotland) Act 1926(b), and section 34 of the Administration of Justice (Scotland) Act 1933(c), and of all other powers enabling them in that behalf, do hereby enact and declare:-