Related Commentary  Related HMRC Manuals

64(1)  If at any time at which any moveable goods and effects belonging to any person (in this section referred to as “the person in default”) are liable to be taken by virtue of any diligence whatever, or by any assignation, the person in default is in arrears in respect of any such sums as are referred to in subsection (1A) below, the goods and effects may not be so taken unless on demand made by the collector the person proceeding to take the said goods and effects pays such sums as have fallen due at or before the date of poinding or, as the case may be, other diligence or assignation.

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