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The Council Tax (Administration and Enforcement) (Amendment) (No. 2) Regulations 1993

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Distress

5.  In regulation 45, after paragraph (1), there is inserted the following paragraph—

(1A) Without prejudice to paragraph (8) below, no person making a distress shall seize any goods of the debtor of the following descriptions—

(a)such tools, books, vehicles and other items of equipment as are necessary to the debtor for use personally by him in his employment, business or vocation;

(b)such clothing, bedding, furniture, household equipment and provisions as are necessary for satisfying the basic domestic needs of the debtor and his family..

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