SI 1994/236 - DISTRAINT BY COLLECTORS (FEES, COSTS AND CHARGES) REGULATIONS 1994
(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.
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.