[DMBM657020] Enforcement action: taking control of goods (TCoG): legislation, powers and definitions
From 6 April 2014 distraint legislation for England and Wales is repealed and replaced with Part 3 of the Tribunals, Courts and Enforcement Act 2007 (TCEA 2007), ‘Enforcement by taking control of goods’. This means that in England and Wales, HMRC will now be ‘taking control of goods’ under Ministry of Justice (MOJ) legislation rather than taking distraint under its own legislation. The supporting regulations are SI 2013/1894 (The Taking Control of Goods Regulations 2013) and SI 2014/1 (The Taking Control of Goods (Fees) Regulations 2014).
Note: The distraint legislation will continue to be valid for Northern Ireland only.