The collector has a new power to take control of goods and sell them to recover a sum from the person in default which came into force on 6 April 2014 by virtue of Taking Control of Goods Regulations 2013 (SI 2013/1894). The Distraint by Collectors procedure extends only to Northern Ireland (TMA 1970, s. 61(7) as amended by the FA 2008, s. 129 and Sch. 43, Pt. 1 which came into force on 6 April 2014).

Interpretation

The power to recover a particular debt by taking control of goods and selling them is called an ‘Enforcement Power’ (TCEA 2007, Sch. 12).

‘Goods’ means property of any description, other than land (TCEA 2007, Sch. 12, para. 3(1)).

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