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Tax Collection and Management (Wales) Act 2016

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Status:

Point in time view as at 01/04/2018.

Changes to legislation:

There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 170. Help about Changes to Legislation

170Enforcement by taking control of goodsE+W

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(1)If a person does not pay WRA a relevant amount which is payable by the person, WRA may use the procedure in Schedule 12 to [F1TCEA] (taking control of goods) to recover that amount.

(2)In section 63(3) of that Act (enforcement agents), after paragraph (b) insert—

(ba)a person authorised to use the procedure in Schedule 12 by the Welsh Revenue Authority (or by a person to whom the Welsh Revenue Authority has delegated the function of authorising the use of the procedure);.

Textual Amendments

Commencement Information

I1S. 170 in force at 25.1.2018 by S.I. 2018/33, art. 2(h)

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