The Distress for Customs and Excise Duties and Other Indirect Taxes Regulations 1997

1. Introductory Text

2. 1. Citation and Commencement

3. 2. Interpretation

4. 3. Revocations and transitional provisions

5. 4. Levying distress

6. 5. Restrictions on levying distress

7. 6. Goods and chattels not subject to levy

8. 7. Times for levying distress

9. 8. Costs

10. 9. Sale

11. 10. Disputes as to costs

12. Signature

13. 1. SCHEDULE 1

       GOODS AND CHATTELS NOT SUBJECT TO LEVY

       1. 1. Any of the following goods and chattels which are located...

       2. 2. Any of the following items which are located in premises...

    2. SCHEDULE 2

       SCALE OF COSTS

    3. SCHEDULE 3

       REVOCATIONS

14. Explanatory Note