The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989

Relationship between remedies under a liability order

19.—(1) Where a warrant of commitment is issued against (or a term of imprisonment is fixed in the case of) a person under regulation 16(3), no steps, or no further steps, may be taken under this Part by way of distress or bankruptcy in relation to the relevant amount mentioned in regulation 16(4).

(2) Steps under this Part by way of distress, commitment, bankruptcy or winding up may not be taken against a person under a liability order while steps by way of another of those methods are being taken against him under it.

(3) Subject to paragraphs (1) and (2) distress may be resorted to more than once.

(4) Where a step is taken by way of distress for the recovery of an outstanding sum which is or forms part of an amount in respect of which a liability order has been made, any sum recovered thereby which is less than the aggregate of the amount outstanding and any charges arising under Schedule 3 shall be treated as discharging first the charges, the balance (if any) being applied towards the discharge of the outstanding sum.