Valid from 06/04/2014
1(1)Section 61 of TMA 1970 (distraint by collection) is amended as follows.U.K.
(2)In subsection (1), omit the words from “(a) in England and Wales” to “in Northern Ireland,”.
(3)Omit subsection (1A).
(4)Insert at the end—
“(7)This section extends only to Northern Ireland.”