Related Commentary  Related CasesRelated HMRC Manuals

61(1)  If a person neglects or refuses to pay the sum charged, upon demand made by the collector, the collector may distrain upon the goods and chattels of the person charged (in this section referred to as “the person in default” ).

61(1A)  [Omitted by FA 2008, s. 129 and Sch. 43, para. 1(3).]

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