14 Bill of sale not to protect chattels against poor and parochial rates. E+W
A bill of sale to which this Act applies shall be no protection in respect of personal chattels included in such bill of sale which but for such bill of sale would have been liable to distress under a warrant [F1, or subject to a warrant of control, ]for the recovery of taxes and poor and other parochial rates.
Textual Amendments
F1Words in s. 14 inserted (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 19 (with s. 89); S.I. 2014/768, art. 2(1)(b)
Modifications etc. (not altering text)
C1Reference to poor and other parochial rates, except in application of section to City of London and Temples, to be construed as reference to general rate: General Rate Act 1967 (c. 9), s. 116(2)