(1)In paragraph 3(2)(a) and (b) of Schedule 1 to the [1983 c. 53.] Car Tax Act 1983 and in paragraph 6(4)(a) and (b) of Schedule 7 to the [1983 c. 55.] Value Added Tax Act 1983 (power by regulation to make provision for distress and poinding in connection with unpaid tax) there shall be inserted, after the word " regulations " the words " and for the imposition and recovery of costs, charges, expenses and fees in connection with anything done under the regulations ".
(2)Regulations 58 and 59 of the [S.I. 1980/1536.] Value Added Tax (General) Regulations 1980 shall, so far as they relate to costs, charges, expenses and fees in connection with any distraining or poinding occurring after the commencement of this section, have effect as if paragraph 6(4) of Schedule 7 to the Act of 1983 and this section had been in force when those regulations were made.