xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
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
9E+WAn enforcement agent may take control of goods only if they are—
(a)on premises that he has power to enter under this Schedule, or
(b)on a highway.