Explanatory Note
(This note is not part of the Order)
These Regulations are made under section 61(6) of the Taxes Management Act 1970, as added by section 152(6) of the Finance Act 1989, and come into force on 1st March 1994. They make provision for fees, costs and charges where a collector of taxes distrains upon the goods and chattels of a taxpayer who is in default.
Regulation 1 provides for citation and commencement, and regulation 2 contains definitions.
Regulation 3 provides that the fees, costs and charges which arise on or in connection with the levying of distress, or where distress has been levied, shall be ascertained from the Schedule to the Regulations. Various different actions are specified in the Schedule, and the relevant charge is given.
Regulation 4 provides for fees, costs and charges to be deducted by the collector on or in connection with the levying of distress or where distress has been levied.
Regulation 5 provides for the district judge of the county court (or, in Northern Ireland, the Master (Taxing Office)) to tax fees, costs and charges that are disputed.