170Enforcement by taking control of goodsE+W
(1)If a person does not pay WRA a relevant amount which is payable by the person, WRA may use the procedure in Schedule 12 to [F1TCEA] (taking control of goods) to recover that amount.
(2)In section 63(3) of that Act (enforcement agents), after paragraph (b) insert—
“(ba)a person authorised to use the procedure in Schedule 12 by the Welsh Revenue Authority (or by a person to whom the Welsh Revenue Authority has delegated the function of authorising the use of the procedure);”.
Textual Amendments
F1Words in s. 170(1) substituted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 61; S.I. 2018/34, art. 2(b)(iii)
Commencement Information
I1S. 170 in force at 25.1.2018 by S.I. 2018/33, art. 2(h)