{
  "url": "https://openlegislation.uk/distress-for-customs-and-excise-duties-and-other-indirect-taxes-regulations-1997/schedule-1/paragraph-1",
  "json_url": "https://openlegislation.uk/distress-for-customs-and-excise-duties-and-other-indirect-taxes-regulations-1997/schedule-1/paragraph-1.json",
  "legislation": "uksi/1997/1431",
  "legislation_title": "The Distress for Customs and Excise Duties and Other Indirect Taxes Regulations 1997",
  "legislation_url": "https://openlegislation.uk/distress-for-customs-and-excise-duties-and-other-indirect-taxes-regulations-1997",
  "path": "schedule/1/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "Any of the following goods and chattels which are located in a dwelling house at which distress is being levied and are reasonably required for the domestic needs of any person residing in that dwelling house—\n(a) beds and bedding;\n(b) household linen;\n(c) chairs and settees;\n(d) tables;\n(e) food;\n(f) lights and light fittings;\n(g) heating appliances;\n(h) curtains;\n(i) floor coverings;\n(j) furniture, equipment and utensils used for cooking, storing or eating food;\n(k) refrigerators;\n(l) articles used for cleaning, mending, or pressing clothes;\n(m) articles used for cleaning the home;\n(n) furniture used for storing—\n(i) clothing, bedding or household linen;\n(ii) articles used for cleaning the home;\n(iii) utensils used for cooking or eating food;\n(o) articles used for safety in the home;\n(p) toys for the use of any child within the household;\n(q) medical aids and medical equipment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1431/schedule/1/paragraph/1",
    "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."
}