Finance Act 1997 (c. 16)E+W
126(1)Section 51 of the Finance Act 1997 (enforcement by distress) is amended as follows.E+W
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)In subsection (1) after “by regulations” insert “ not having effect in England and Wales or Scotland ”.
(4)Omit subsection (7).
Textual Amendments
F1Sch. 13 para. 126(2) omitted (5.4.2014) by virtue of Finance Act 2008 (c. 9), s. 129(4), Sch. 43 para. 11(d); S.I. 2014/906, art. 3
Commencement Information
I1Sch. 13 para. 126 in force at 6.4.2014 by S.I. 2014/768, art. 2(1)(b)