(This note is not part of the Regulations)
These Regulations are made under section 61(6) of the Taxes Management Act 1970 which applies in relation to stamp duty penalties by virtue of the Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537). The Regulations make provisions for fees, costs and charges where a collector of taxes distrains upon the goods and chattels of a person who is in default in respect of a stamp duty penalty. The Regulations mirror the Distraint by Collectors (Fees, Costs and Charges) Regulations 1994 (S.I. 1994/236) which make similar provisions in respect of such distraint upon the goods and chattels of a person who is in default of income tax, capital gains tax or corporation tax.
Regulation 1 provides for citation, commencement and effect, and regulation 2 for interpretation.
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 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.