Part II Income Tax, Corporation Tax and Capital Gains Tax
CHAPTER IV Management
Distress and poinding etc.
152 Distress for non-payment of tax.
1
Section 61 of the M1Taxes Management Act 1970 (distress)shall be amended as follows.
2
In subsection (1), for the words “the collector shall” onwards thereshall be substituted the words “the collector may distrain upon the goods and chattels of the personcharged (in this section referred to as “the person indefault”).”
3
In subsection (2), for the words from “a collector” to “Commissioners” there shall be substituted the words “a justice of thepeace, on being satisfied by information on oath that there is reasonableground for believing that a person is neglecting or refusing to pay a sumcharged, may issue a warrant in writing authorising a collector to”.
4
In subsection (4), for the words “neglecting or refusing to pay”there shall be substituted the words “in default”.
5
In subsection (5)—
a
for the word “aforesaid” there shall be substituted the words “indefault”,
b
the words “within the said five days” shall be omitted,
c
for the words from “two or more inhabitants of the parish” to “sufficient persons” there shall be substituted the words “one or moreindependent persons appointed by the collector”, and
d
the words from “The costs” to “the collector, and” shall beomitted.
6
The following subsection shall be added after that subsection—
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 whichshall be subject to annulment in pursuance of a resolution of the House ofCommons.
7
This section shall come into force on such day as the Treasury may byorder made by statutory instrument appoint.