IPT may be recovered from another member state (Recovery of Duties and Taxes Etc. Due in Other Member States (Corresponding UK Claims, Procedure and Supplementary) Regulations 2004 (SI 2004/674), Sch. 2, para. 4).

7(1)  Tax due from any person shall be recoverable as a debt due to the Crown.

7(2)  [Amended Insolvency Act 1986, s. 386(1) and inserted Insolvency Act 1986, Sch. 6, para. 3A. Repealed by Enterprise Act 2002, s. 278(2) and Sch. 26, operative from 15 September 2003 (SI 2003/2093), art. 2(1) and Sch. 1.]

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