Valid from 15/07/2013
Modifications etc. (not altering text)
C1Sch. 12 applied (prosp.) by Finance Act 2008 (c. 9), ss. 127(2), 129(4)
Valid from 06/04/2014
19(1)This paragraph applies if these conditions are met—E+W
(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).