{
  "url": "https://openlegislation.uk/distress-for-customs-and-excise-duties-and-other-indirect-taxes-regulations-1997",
  "json_url": "https://openlegislation.uk/distress-for-customs-and-excise-duties-and-other-indirect-taxes-regulations-1997.json",
  "id": "uksi/1997/1431",
  "title": "The Distress for Customs and Excise Duties and Other Indirect Taxes Regulations 1997",
  "short_title": "Distress for Customs and Excise Duties and Other Indirect Taxes 1997",
  "long_title": "These Regulations, which come into force on 1st July 1997, revoke and re-enact with certain amendments, regulations concerning distress specified in Schedule 3 applicable to value added tax, insurance premium tax and landfill tax and provide for the levying of distress for the recovery of all the taxes and duties under the care and management of the Commissioners of Customs and Excise. In addition to minor and drafting amendments, the Regulations also make the following changes of substance:—regulation 4(1) provides for any officer of Customs and Excise (rather than an officer of a specified rank) to levy distress in relation to all duties and taxes under the care and management of the Commissioners;regulation 4(3) provides for the levying of distress at any place;regulation 6 excludes from levy certain goods used for purposes specified in Schedule 1;regulation 7 establishes the times for levying distress;regulation 8(1) and Schedule 2 establish a scale of costs, charges, expenses and fees (“costs”);regulation 9 provides for the sale of the distress if payment of the relevant tax together with costs is not made within 5 days of a levy. Where previously the officer or authorised person was under a duty to sell the distress on the expiry of that period, he now has a discretion whether to do so.regulation 10 provides for taxation of disputed costs.",
  "citation": "S.I. 1997/1431",
  "type": "uksi",
  "year": "1997",
  "number": "1431",
  "version": "current",
  "date": "1997-06-09",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 3,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/distress-for-customs-and-excise-duties-and-other-indirect-taxes-regulations-1997/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
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      "heading": "Citation and Commencement",
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    },
    {
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      "heading": "Interpretation",
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      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
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      "number": "3",
      "heading": "Revocations and transitional provisions",
      "url": "https://openlegislation.uk/distress-for-customs-and-excise-duties-and-other-indirect-taxes-regulations-1997/regulation-3",
      "extent": null,
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    },
    {
      "path": "regulation/4",
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      "number": "4",
      "heading": "Levying distress",
      "url": "https://openlegislation.uk/distress-for-customs-and-excise-duties-and-other-indirect-taxes-regulations-1997/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
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      "heading": "Restrictions on levying distress",
      "url": "https://openlegislation.uk/distress-for-customs-and-excise-duties-and-other-indirect-taxes-regulations-1997/regulation-5",
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      "path": "regulation/6",
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      "heading": "Goods and chattels not subject to levy",
      "url": "https://openlegislation.uk/distress-for-customs-and-excise-duties-and-other-indirect-taxes-regulations-1997/regulation-6",
      "extent": null,
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    },
    {
      "path": "regulation/7",
      "kind": "regulation",
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      "heading": "Times for levying distress",
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    },
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      "path": "regulation/8",
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      "heading": "Costs",
      "url": "https://openlegislation.uk/distress-for-customs-and-excise-duties-and-other-indirect-taxes-regulations-1997/regulation-8",
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    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Sale",
      "url": "https://openlegislation.uk/distress-for-customs-and-excise-duties-and-other-indirect-taxes-regulations-1997/regulation-9",
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    {
      "path": "regulation/10",
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      "number": "10",
      "heading": "Disputes as to costs",
      "url": "https://openlegislation.uk/distress-for-customs-and-excise-duties-and-other-indirect-taxes-regulations-1997/regulation-10",
      "extent": null,
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    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/distress-for-customs-and-excise-duties-and-other-indirect-taxes-regulations-1997/signature",
      "extent": null,
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    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "GOODS AND CHATTELS NOT SUBJECT TO LEVY",
      "url": null,
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    },
    {
      "path": "schedule/1/paragraph/1",
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    },
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      "heading": "SCALE OF COSTS",
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    }
  ],
  "has_text": true,
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  "outstanding_effects": [
    {
      "type": "words inserted",
      "affected_provisions": "reg. 2(1)",
      "affecting": "uksi/2001/838",
      "affecting_title": "The Climate Change Levy (General) Regulations 2001",
      "affecting_provisions": "reg. 61"
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      "affecting": "uksi/2002/761",
      "affecting_title": "The Aggregates Levy (General) Regulations 2002",
      "affecting_provisions": "reg. 39"
    },
    {
      "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"
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  "made_under": [
    {
      "id": "ukpga/1997/16",
      "title": "Finance Act 1997",
      "url": "https://openlegislation.uk/finance-act-1997",
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  "changes_made_to": 3,
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1431",
    "retrieved_at": "2026-10-29T12:07:42.937269+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."
}