Section 14 Bill of sale not to protect chattels against poor and parochial rates.C1
A bill of sale to which this Act applies shall be no protection in respect of personal chattels included in such bill of sale which but for such bill of sale would have been liable to distress under a warrant F1, or subject to a warrant of control, for the recovery of taxes and poor and other parochial rates.
Annotations
Textual amendments
- F1
Words in s. 14 inserted (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 19 (with s. 89); S.I. 2014/768, art. 2(1)(b)
Modifications
- C1
Reference to poor and other parochial rates, except in application of section to City of London and Temples, to be construed as reference to general rate: General Rate Act 1967 (c. 9), s. 116(2)