Related Commentary  Related HMRC Manuals

51(A1)  [Omitted by FA 2008, s. 129 and Sch. 43, para. 6.]

51(1)  The Commissioners may by regulations not having effect in England and Wales or Scotland make provision–

(a)for authorising distress to be levied on the goods and chattels of any person refusing or neglecting to pay–

(i)any amount of relevant tax due from him, or

(ii)any amount recoverable as if it were relevant tax due from him;

(b)for the disposal of any goods or chattels on which distress is levied in pursuance of the regulations; and

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