(SI 1994/236, as amended by SI 1995/2151 and revoked by SI 2014/600)

Made on 3 February 1994 by the Treasury in exercise of the powers conferred upon them by s. 61(6) of the Taxes Management Act 1970. Operative from 1 March 1994.

History

SI 1994/236 revoked by SI 2014/600, art. 7 and Sch., Pt. 2, to the extent that it applies to England and Wales only, with effect from 6 April 2014. SI 1994/236 as it continues to apply (to Northern Ireland) is reproduced below.

“CITATION AND COMMENCEMENT

1  These Regulations may be cited as the Distraint by Collectors (Fees, Costs and Charges) Regulations 1994 and shall come into force on 1st March 1994.

INTERPRETATION

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