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Car Tax Act 1983

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Recovery of taxE+W+S+N.I.

3(1)The tax due from any person shall be recoverable as a debt due to the Crown.E+W+S+N.I.

(2)Regulations under this Schedule may make provision—

(a)in respect of England and Wales and Northern Ireland, authorising distress to be levied on the goods and chattels of any person refusing or neglecting to pay any tax due from him and for the disposal of any goods or chattels on which distress is levied in pursuance of the regulations [F1and for the imposition and recovery of costs, charges, expenses and fees in connection with anything done under the regulations];

[F2(3)In respect of Scotland, where any tax is due and has not been paid, the sheriff, on an application by the Commissioners accompanied by a certificate by the Commissioners—

(a)stating that none of the persons specified in the application has paid the tax due from him;

(b)stating that payment of the amount due from each such person has been demanded from him; and

(c)specifying the amount due from and unpaid by each such person,

shall grant a summary warrant in a form prescribed by Act of Sederunt authorising the recovery, by any of the diligences mentioned in sub-paragraph (4) below, of the amount remaining due and unpaid.

(4)The diligences referred to in sub-paragraph (3) above are—

[F3(a)an attachment;]

(b)an earnings arrestment;

(c)an arrestment and action of furthcoming or sale.

(5)Subject to sub-paragraph (6) belowand without prejudice to [F4section 39(1) of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) (expenses of attachment)], the sheriff officer’s fees, together with the outlays necessarily incurred by him, in connection with the execution of a summary warrant shall be chargeable against the debtor.

(6)No fee shall be chargeable by the sheriff officer against the debtor for collecting, and accounting to the Commissioners for, sums paid to him by the debtor in respect of the amount owing.

(7)Regulations under this Schedule may make provision for anything which the Commissioners may do under sub-paragraphs (3) to (6) above to be done by an officer of the Commissioners holding such rank as the regulations may specify.]

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Amendments (Textual)

F4Words in Sch. 1 para. 3(5) substituted (S.) (30.12.2002) by 2002 asp 17, ss. 61, 64(2), Sch. 3 Pt. 1 para. 14(3) (with s. 63)

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