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Taxes Management Act 1970, Section 61 is up to date with all changes known to be in force on or before 11 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)If a person neglects or refuses to pay the sum charged, upon demand made by the collector, [F1the collector may distrain upon the goods and chattels of the person charged (in this section referred to as “the person in default”.]
(2)For the purpose of levying any such distress, [F2a justice of the peace, on being satisfied by information on oath that there is reasonable ground for believing that a person is neglecting or refusing to pay a sum charged, may issue a warrant in writing authorising a collector to] break open, in the daytime, any house or premises, calling to his assistance any constable.
Every such constable shall, when so required, aid and assist the collector in the execution of the warrant and in levying the distress in the house or premises.
(3)A levy or warrant to break open shall be executed by, or under the direction of, and in the presence of, the collector.
(4)A distress levied by the collector shall be kept for five days, at the costs and charges of a person [F3in default].
(5)If the person [F4in default] does not pay the sum due, together with the costs and charges F5. . . , the distress shall be appraised by [F6one or more independent persons appointed by the collector], and shall be sold by public auction by the collector for payment of the sum due and all costs and charges.
F7. . . Any overplus coming by the distress, after the deduction of the costs and charges and of the sum due, shall be restored to the owner of the goods distrained.
[F8(6)The Treasury may by regulations make provision with respect to—
(a)the fees chargeable on or in connection with the levying of distress, and
(b)the costs and charges recoverable where distress has been levied;
and any such regulations shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of the House of Commons.]
[F9(7)This section extends only to Northern Ireland.]
Textual Amendments
F1Words in s. 61(1) substituted (1.2.1994) by Finance Act 1989 (c. 26), s. 152(2)(7); S.I. 1994/87, art. 2
F2Words in s. 61(2) substituted (1.2.1994) by Finance Act 1989 (c. 26), s. 152(3)(7); S.I. 1994/87, art. 2
F3Words in s. 61(4) substituted (1.2.1994) by Finance Act 1989 (c. 26), s. 152(4)(7); S.I. 1994/87, art. 2
F4Words in s. 61(5) substituted (1.2.1994) by Finance Act 1989 (c. 26), s. 152(5)(a)(7); S.I. 1994/87, art. 2
F5Words in s. 61(5) omitted (1.2.1994) by virtue of Finance Act 1989 (c. 26), s. 152(5)(b)(7); S.I. 1994/87, art. 2
F6Words in s. 61(5) substituted (1.2.1994) by Finance Act 1989 (c. 26), s. 152(5)(c)(7); S.I. 1994/87, art. 2
F7Words in s. 61(5) omitted (1.2.1994) by virtue of Finance Act 1989 (c. 26), s. 152(5)(d)(7); S.I. 1994/87, art. 2
F8S. 61(6) added (1.2.1994) by Finance Act 1989 (c. 26), s. 152(6)(7); S.I. 1994/87, art. 2
F9S. 61(7) inserted (6.4.2014) by Finance Act 2008 (c. 9), s. 129(4), Sch. 43 para. 1(4); S.I. 2014/906, art. 2
Modifications etc. (not altering text)
C1Pt. 6 applied (with modifications) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), reg. 97ZL (as inserted (with effect in accordance with s. 14(7) of the amending Act) by Finance Act 2016 (c. 24), s. 14(4)(5))
C2 S. 61 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)
C3S. 61 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 15(1)-(3)
C4S. 61 applied (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537), regs. 1(1), 3(1), Sch. Pt. I
C5S. 61 applied (15.9.2016) by Finance Act 2016 (c. 24), s. 110(1)(b) (with s. 117)
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