1997 No. 1431
CUSTOMS AND EXCISE
VALUE ADDED TAX
INSURANCE PREMIUM TAX
LANDFILL TAX
The Distress for Customs and Excise Duties and Other Indirect Taxes Regulations 1997
Made
Laid before House of Commons
Coming into force
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 51(1), (2) and (3) of the Finance Act 19971 and of all other powers enabling them in that behalf, hereby make the following Regulations: