The Value Added Tax (General) (Amendment) (No. 3) Regulations 1987

Revocations

11.  In regulation 65 —

for paragraph (1), there shall be substituted the following:

“(1) If upon written demand a person neglects or refuses to pay tax, or any amount recoverable as if it were tax, which he is required to pay under the Act or any regulation made thereunder, a Collector or an officer of rank not below that of Senior Executive Officer may distrain on the goods and chattels of that person and by warrant signed by him direct any authorised person to levy such distress, provided that where an amount of tax is due under paragraph 4(9) of Schedule 7 to the Act (other than an amount assessed as due under paragraph 4(1) of the said Schedule upon failure by a person to make a return) no distress shall be levied until 30 days after that amount became due.”.