The Distraint by Authorised Officers (Fees, Costs and Charges) (Northern Ireland) Regulations 2004

Explanatory Note

(This note is not part of the Regulations)

These Regulations make provision for fees, costs and charges where an authorised officer of the Inland Revenue distrains upon the goods and chattels of a person who is in default in respect of contributions payable under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).

Regulation 1 provides for the citation and commencement of these Regulations and defines certain terms used in them.

Regulation 2 provides that the fees, costs and charges arising on or in connection with the levying of distress shall be determined in accordance with the Schedule to the Regulations.

Regulation 3 provides for the deduction by the authorised officer of the fees, costs and charges authorised by this instrument from sums received on or in connection with the levying of distress.

Regulation 4 provides for the Master (Taxing Office) to tax fees, costs and charges which are disputed.

A Regulatory Impact Assessment for all of the measures contained in or resulting from the National Insurance Contributions and Statutory Payments Act 2004 (c. 3), including the consequential amendments made by statutory instruments, was prepared in connection with the passage through Parliament of the Bill for that Act. A copy can be found on the Inland Revenue’s website at www.inlandrevenue.gov.uk/ria.