- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (23/03/1999)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 23/03/1999.
There are currently no known outstanding effects for the Finance Act 1997, Cross Heading: Enforcement of payment.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
(1)The Commissioners may by regulations make provision—
(a)for authorising distress to be levied on the goods and chattels of any person refusing or neglecting to pay—
(i)any amount of relevant tax due from him, or
(ii)any amount recoverable as if it were relevant tax due from him;
(b)for the disposal of any goods or chattels on which distress is levied in pursuance of the regulations; and
(c)for the imposition and recovery of costs, charges, expenses and fees in connection with anything done under the regulations.
(2)The provision that may be contained in regulations under this section shall include, in particular—
(a)provision for the levying of distress, by any person authorised to do so under the regulations, on goods or chattels located at any place whatever (including on a public highway); and
(b)provision authorising distress to be levied at any such time of the day or night, and on any such day of the week, as may be specified or described in the regulations.
(3)Regulations under this section may—
(a)make different provision for different cases, and
(b)contain any such incidental, supplemental, consequential or transitional provision as the Commissioners think fit;
and the transitional provision that may be contained in regulations under this section shall include transitional provision in connection with the coming into force of the repeal by this Act of any other power by regulations to make provision for or in connection with the levying of distress.
(4)The power to make regulations under this section shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.
(5)The following are relevant taxes for the purposes of this section, that is to say—
(a)any duty of customs or excise, other than vehicle excise duty;
(b)value added tax;
(c)insurance premium tax;
(d)landfill tax;
(e)any agricultural levy of the European Community.
(6)In this section “the Commissioners” means the Commissioners of Customs and Excise.
(7)Regulations made under this section shall not have effect in Scotland.
(1)Where any amount of relevant tax or any amount recoverable as if it were relevant tax is due and has not been paid, the sheriff, on an application by the Commissioners accompanied by a certificate by them—
(a)stating that none of the persons specified in the application has paid the amount due from him;
(b)stating that payment of the amount due from each such person has been demanded from him; and
(c)specifying the amount due from and unpaid by each such person,
shall grant a summary warrant in a form prescribed by Act of Sederunt authorising the recovery, by any of the diligences mentioned in subsection (2) below, of the amount remaining due and unpaid.
(2)The diligences referred to in subsection (1) above are—
(a)a poinding and sale in accordance with Schedule 5 to the M1Debtors (Scotland) Act 1987;
(b)an earnings arrestment;
(c)an arrestment and action of furthcoming or sale.
(3)Subject to subsection (4) below and without prejudice to paragraphs 25 to 34 of Schedule 5 to the Debtors (Scotland) Act 1987 (expenses of poinding and sale) the sheriff officer’s fees, together with the outlays necessarily incurred by him, in connection with the execution of a summary warrant shall be chargeable against the debtor.
(4)No fees shall be chargeable by the sheriff officer against the debtor for collecting, and accounting to the Commissioners for, sums paid to him by the debtor in respect of the amount owing.
(5)The following are relevant taxes for the purposes of this section, that is to say—
(a)any duty of customs or excise, other than vehicle excise duty;
(b)value added tax;
(c)insurance premium tax;
(d)landfill tax;
(e)any agricultural levy of the European Community.
(6)In this section “the Commissioners” means the Commissioners of Customs and Excise.
(7)This section shall come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint, and different days may be appointed under this subsection for different purposes.
(8)This section extends only to Scotland.
Subordinate Legislation Made
P1S. 52 power fully exercised (9.6.1997): 1.7.1999 appointed by S.I. 1997/1432, art. 2
Marginal Citations
(1)In section 117 of the M2Customs and Excise Management Act 1979 (execution and distress against revenue traders), after subsection (4) there shall be inserted the following subsection—
“(4A)This section does not apply for the purposes of levying distress in accordance with regulations under section 51 of the Finance Act 1997 or for the purposes of any execution under section 52 of that Act by diligence.”
(2)In section 11(1)(a) of the M3Finance Act 1994 (walking possession agreements in connection with enforcement of excise duty)—
(a)for the words from “by virtue of” to “1981” there shall be substituted “ in accordance with regulations under section 51 of the Finance Act 1997 (enforcement by distress) ”; and
(b)after “default’)” there shall be inserted “ who has refused or neglected to pay any amount of relevant duty or any amount recoverable as if it were an amount of relevant duty due from him ”.
(3)In section 13(6) of the M4Finance Act 1994 (assessment for penalties), for the words “duty of excise”, in each place where they occur, there shall be substituted “ relevant duty ”.
(4)In section 18(8) of the M5Finance Act 1994 (saving relating to section 18(1), (2) and (4)), for “, (2) and (4)” there shall be substituted “ and (2) ”.
(5)In paragraph 19(1)(a) of Schedule 7 to the M6Finance Act 1994 (walking possession agreements in connection with enforcement of insurance premium tax), for “paragraph 7(7) above” there shall be substituted “ section 51 of the Finance Act 1997 (enforcement by distress) ”.
(6)In section 48 of the M7Value Added Tax Act 1994 (VAT representatives), after subsection (7) there shall be inserted the following subsection—
“(7A)A sum required by way of security under subsection (7) above shall be deemed for the purposes of—
(a)section 51 of the Finance Act 1997 (enforcement by distress) and any regulations under that section, and
(b)section 52 of that Act (enforcement by diligence),
to be recoverable as if it were VAT due from the person who is required to provide it.”
(7)In section 68(1)(a) of the Value Added Tax Act 1994 (walking possession agreements), for “paragraph 5(4) of Schedule 11” there shall be substituted “ section 51 of the Finance Act 1997 (enforcement by distress) ”.
(8)In paragraph 24(1)(a) of Schedule 5 to the M8Finance Act 1996 (walking possession agreements in connection with the enforcement of landfill tax), for “paragraph 13(1) above” there shall be substituted “ section 51 of the Finance Act 1997 (enforcement by distress) ”.
(9)This section shall come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint, and different days may be appointed under this subsection for different purposes.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Y Ddeddf Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Rhestrau you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys