# The Distress for Customs and Excise Duties and Other Indirect Taxes Regulations 1997, Regulation 2: Interpretation


(1) In these Regulations—
“authorised person” means a person acting under the authority of the Commissioners;
“costs” means any costs, charges, expenses and fees;
“officer” means, subject to section 8(2) of the Customs and Excise Management Act 1979, a person commissioned by the Commissioners pursuant to section 6(3) of that Act;
“person in default” means a person who has refused or neglected to pay any relevant tax due from him;
“relevant tax” means any of the following—
(a) any duty of customs or excise, other than vehicle excise duty;
(b) value added tax;
(c) insurance premium tax;
(d) landfill tax;
(e) any agricultural levy of the European Community;
“VAT Act” means the Value Added Tax Act 1994;
“walking possession agreement” means an agreement under which, in consideration of any goods and chattels distrained upon being allowed to remain in the custody of the person in default and of the delaying of their sale, that person—
(a) acknowledges that the goods and chattels specified in the agreement are under distraint and held in walking possession; and
(b) undertakes that, except with the consent of the Commissioners and subject to such conditions as they may impose, he will not remove or allow the removal of any of the specified goods and chattels from the place named in the agreement;
“1994 Act” means Part III of the Finance Act 1994;
“1996 Act” means Part III of the Finance Act 1996;
(2) Any reference in these Regulations to an amount of relevant tax includes a reference to any amount recoverable as if it were an amount of that relevant tax.

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Source: https://www.legislation.gov.uk/uksi/1997/1431/regulation/2 (the official version)
Page: https://openlegislation.uk/distress-for-customs-and-excise-duties-and-other-indirect-taxes-regulations-1997/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.