Tribunals, Courts and Enforcement Act 2007 (c. 15)

SCHEDULES

Valid from 06/04/2014

SCHEDULE 13 E+W Taking control of goods: amendments

Finance Act 1997 (c. 16) E+W

126 (1) Section 51 of the Finance Act 1997 (enforcement by distress) is amended as follows. E+W

(2) Before subsection (1) insert—

“(A1) The Commissioners may, in England and Wales, use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) to recover any of these that a person refuses or neglects to pay—

(a) any amount of relevant tax due from him;

(b) any amount recoverable as if it were relevant tax due from him.”

(3) In subsection (1) after “by regulations” insert “ not having effect in England and Wales or Scotland ”.

(4) Omit subsection (7).