{
  "url": "https://openlegislation.uk/distraint-by-collectors-fees-costs-and-charges-regulations-1994",
  "json_url": "https://openlegislation.uk/distraint-by-collectors-fees-costs-and-charges-regulations-1994.json",
  "id": "uksi/1994/236",
  "title": "The Distraint by Collectors (Fees, Costs and Charges) Regulations 1994",
  "short_title": "Distraint by Collectors (Fees, Costs and Charges) 1994",
  "long_title": "These Regulations are made under section 61(6) of the Taxes Management Act 1970, as added by section 152(6) of the Finance Act 1989, and come into force on 1st March 1994. They make provision for fees, costs and charges where a collector of taxes distrains upon the goods and chattels of a taxpayer who is in default.",
  "citation": "S.I. 1994/236",
  "type": "uksi",
  "year": "1994",
  "number": "236",
  "version": "current",
  "date": "1994-02-03",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 2,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/distraint-by-collectors-fees-costs-and-charges-regulations-1994/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/distraint-by-collectors-fees-costs-and-charges-regulations-1994/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/distraint-by-collectors-fees-costs-and-charges-regulations-1994/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Ascertainment of fees, costs and charges",
      "url": "https://openlegislation.uk/distraint-by-collectors-fees-costs-and-charges-regulations-1994/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Deduction of fees, costs and charges by the collector",
      "url": "https://openlegislation.uk/distraint-by-collectors-fees-costs-and-charges-regulations-1994/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Disputes as to fees, costs and charges",
      "url": "https://openlegislation.uk/distraint-by-collectors-fees-costs-and-charges-regulations-1994/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/distraint-by-collectors-fees-costs-and-charges-regulations-1994/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/distraint-by-collectors-fees-costs-and-charges-regulations-1994/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/distraint-by-collectors-fees-costs-and-charges-regulations-1994/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affected_provisions": "Sch., Table",
      "affecting": "uksi/1995/2151",
      "affecting_title": "The Distraint by Collectors (Fees, Costs and Charges) (Amendment) Regulations 1995",
      "affecting_provisions": "reg.2(3)"
    },
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/2014/600",
      "affecting_title": "The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014",
      "affecting_provisions": "Sch. Pt. 2"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1970/9",
      "title": "Taxes Management Act 1970",
      "url": "https://openlegislation.uk/taxes-management-act-1970",
      "provisions": [
        "section/61"
      ]
    }
  ],
  "changes_made_to": 2,
  "changes_made_to_url": "https://openlegislation.uk/distraint-by-collectors-fees-costs-and-charges-regulations-1994/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/distraint-by-collectors-fees-costs-and-charges-regulations-1994/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/distraint-by-collectors-fees-costs-and-charges-regulations-1994/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/236",
    "retrieved_at": "2026-10-29T13:41:47.000422+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}