The Distress for Customs and Excise Duties and Other Indirect Taxes Regulations 1997 No. 1431

Statutory Instruments

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

9th June 1997

Laid before House of Commons

9th June 1997

Coming into force

1st July 1997

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 1997(1) and of all other powers enabling them in that behalf, hereby make the following Regulations:

(1)

1997 c. 16; section 51(6) defines “the Commissioners” as meaning the Commissioners of Customs and Excise.