# The Distress for Customs and Excise Duties and Other Indirect Taxes Regulations 1997, Regulation 6: Goods and chattels not subject to levy


No distress shall be levied on any goods and chattels mentioned in Schedule 1 which at the time of levy are located in a place and used for a purpose mentioned in that Schedule.

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Source: https://www.legislation.gov.uk/uksi/1997/1431/regulation/6 (the official version)
Page: https://openlegislation.uk/distress-for-customs-and-excise-duties-and-other-indirect-taxes-regulations-1997/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.