Enforcement agentsE+W
2(1)In this Schedule “enforcement agent” means an individual authorised by section 63(2) to act as an enforcement agent.E+W
(2)Only an enforcement agent may take control of goods and sell them under an enforcement power.
(3)An enforcement agent, if he is not the person on whom an enforcement power is conferred, may act under the power only if authorised by that person.
(4)In relation to goods taken control of by an enforcement agent under an enforcement power, references to the enforcement agent are references to any person for the time being acting as an enforcement agent under the power.
Modifications etc. (not altering text)
C1Sch. 12 applied (6.4.2014) by Finance Act 2008 (c. 9), ss. 127(2), 129(4); S.I. 2014/906, arts. 2, 3
Commencement Information
I1Sch. 12 para. 2 in force at 6.4.2014 by S.I. 2014/768, art. 2(1)(b)