SCHEDULES

C1SCHEDULE 12Taking control of goods

Annotations:
Modifications etc. (not altering text)

Part 2The procedure

General powers to use reasonable force

19

1

This paragraph applies if these conditions are met—

a

the enforcement agent has power to enter the premises under paragraph 16;

b

he reasonably believes that the debtor carries on a trade or business on the premises;

c

he is acting under an enforcement power within sub-paragraph (2).

2

The enforcement powers are those under any of the following—

a

a writ or warrant of control issued for the purpose of recovering a sum payable under a High Court or county court judgment;

b

section 61(1) of the Taxes Management Act 1970 (c. 9);

c

section 121A(1) of the Social Security Administration Act 1992 (c. 5);

d

section 51(A1) of the Finance Act 1997 (c. 16);

e

paragraph 1A of Schedule 12 to the Finance Act 2003 (c. 14).