Finance Act 2004 (c. 12)

SCHEDULES

SCHEDULE 12 U.K. Construction industry scheme: consequential amendments

Priority of claim for tax U.K.

4 (1) Section 62 of the Taxes Management Act 1970 is amended as follows. U.K.

(2) In subsection (1A)(b) (goods or chattels of person in default not to be taken in execution etc unless person seeking execution pays to collector sums due from person in default in respect of deductions under section 559 of the Taxes Act 1988) for “section 559 of the principal Act” substitute “ section 61 of the Finance Act 2004 ”.