153 Priority in cases of distraint by others.U.K.
(1)Section 62 of the M1Taxes Management Act 1970 (priorityof claim for tax) shall be amended as follows.
(2)In subsection (1)—
(a)for the words from the beginning to “shall be” there shall besubstituted the words “If at any time at which any goods or chattelsbelonging to any person (in this section referred to as “the personin default”) are”,
(b)for the word “unless” there shall be substituted the words “theperson in default is in arrears in respect of any such sums as are referredto in subsection (1A) below, the goods or chattels may not be so taken unlesson demand made by the collector”, and
(c)for the words “arrears of tax” onwards there shall be substituted thewords “such sums as have fallen due at or before the date of seizure.”
(3)The following subsection shall be inserted after that subsection—
“(1A)The sums referred to in subsection (1) above are—
(a)sums due from the person in default on account of deductions of income taxfrom emoluments paid during the period of twelve months next before the dateof seizure, being deductions which the person in default was liable to makeunder section 203 of the principal Act (pay as you earn) less the amount ofthe 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 tobe made by him for that period under section 559 of the principal Act(sub-contractors in the construction industry).”
(4)In subsection (2)—
(a)for the words from the beginning to “the collector shall” there shallbe substituted the words “If the sums referred to in subsection (1) aboveare not paid within ten days of the date of the demand referred to in thatsubsection, the collector may”,
(b)for the words “shall proceed” there shall be substituted the words “may proceed”, and
(c)for the words “the tax charged and claimed” there shall besubstituted the words “those sums”.