Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 43 Taking control of goods etc: consequential provision

Part 1 Consequential provision: taking control of goods

TMA 1970

1 (1) Section 61 of TMA 1970 (distraint by collection) is amended as follows.

(2) In subsection (1), omit the words from “(a) in England and Wales” to “in Northern Ireland,”.

(3) Omit subsection (1A).

(4) Insert at the end—

“(7) This section extends only to Northern Ireland.”