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).
Sch. 12 applied (prosp.) by Finance Act 2008 (c. 9), ss. 127(2), 129(4)