Tribunals, Courts and Enforcement Act 2007

Valid from 06/04/2014

Finance Act 2003 (c. 14) E+W

147 (1) Schedule 12 to the Finance Act 2003 (stamp duty land tax: collection and recovery of tax) is amended as follows. E+W

(2) After paragraph 1 insert—

“Recovery of tax by taking control of goods E+W

1A In England and Wales, if a person neglects or refuses to pay the sum charged, the collector may use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) to recover the sum.”

(3) In paragraph 2(1) omit “England and Wales or”.