62 Priority of claim for tax.U.K.
(1)[F1If at any time at which any goods or chattels belonging to any person (in this section referred to as “the person in default”) are] liable to be taken by virtue of any execution or other process, warrant, or authority whatever, or by virtue of any assignment, on any account or pretence whatever, except at the suit of the landlord for rent, [F1the person in default is in arrears in respect of any such claims as are referred to in subsection (1A) below, the goods or chattels may not be so taken unless on demand made by the collector] the person at whose suit the execution or seizure is made, or to whom the assignment was made, pays or causes to be paid to the collector, before the sale or removal of the goods or chattels, all [F1such sums as have fallen due at or before the date of seizure].
[F2(1A)The sums referred to in subsection (1) above are—
(a)sums due from the person in default on account of deductions of income tax from emoluments paid during the period of twelve months next before the date of seizure, being deductions which the person in default was liable to make under section 203 of the principal Act (pay as you earn) less the amount of the repayments of income tax which he was liable to make during that period; and
(b)sums due from the person in default in respect of deductions required to be made by him for that period under section 559 of the principal Act (sub-contractors in the construction industry).]
(2)[F3If the sums referred to in subsection (1) above are not paid within ten days of the date of the demand referred to in that subsection, the collector may] distrain the goods and chattels notwithstanding the seizure or assignment, and [F3may proceed] to the sale thereof, as prescribed by this Act, for the purpose of obtaining payment of the whole of [F3those sums], and the reasonable costs and charges attending such distress and sale, and every collector so doing shall be indemnified by virtue of this Act.
F4(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in s. 62(1) substituted by Finance Act 1989 (c. 26), s. 153(2).
F2S. 62(1A) inserted by Finance Act 1989 (c. 26), s. 153(3).
F3Words in s. 62(2) substituted by Finance Act 1989 (c. 26), s. 153(4).
F4 A development land tax provision added by Development Land Tax Act 1976 (c. 24) Sch.8 para.17. Development Land Tax Act 1976 repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X.