Paragraph 90

Northern Ireland

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 6 para. 5(3) word omitted by Finance Act 2016 s. 144(2)(a)
Sch. 6 para. 19 20 omitted by Finance Act 2016 s. 144(2)(b)
Sch. 6 para. 24(2) omitted by Finance Act 2016 s. 144(2)(b)
Sch. 6 para. 20A omitted by Finance Act 2012 Sch. 32 para. 22(2)(b)
Sch. 6 para. 5(3) words omitted by Finance Act 2012 Sch. 32 para. 22(2)(a)
Sch. 6 para. 20B omitted by Finance Act 2012 Sch. 32 para. 22(2)(b)
Sch. 6 para. 24(2) words omitted by Finance Act 2012 Sch. 32 para. 22(2)(c)(i)
Sch. 6 para. 24(2) words omitted by Finance Act 2012 Sch. 32 para. 22(2)(c)(ii)
Sch. 6 para. 24(2) words omitted by Finance Act 2012 Sch. 32 para. 22(2)(c)(iii)
Sch. 6 para. 149A omitted by Finance Act 2012 Sch. 32 para. 22(2)(d)

(1)

This paragraph applies where—

(a)

in accordance with regulations under section 51 of the M1Finance Act 1997 (enforcement by distress), a distress is authorised to be levied on the goods and chattels of a person (“the person in default”) who has refused or neglected to pay an amount of levy due from him or an amount recoverable from him as if it were levy; and

(b)

the person levying the distress and the person in default have entered into a walking possession agreement.

(2)

For the purposes of this paragraph a walking possession agreement is an agreement under which, in consideration of the property distrained upon being allowed to remain in the custody of the person in default and of the delaying of its sale, the person in default—

(a)

acknowledges that the property specified in the agreement is 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 property from the premises named in the agreement.

(3)

Subject to sub-paragraph (4), if the person in default is in breach of the undertaking contained in a walking possession agreement, he shall be liable to a penalty equal to one half of the levy or other amount referred to in sub-paragraph (1)(a).

(4)

The person in default shall not be liable to a penalty under sub-paragraph (3) if he satisfies the Commissioners or, on appeal, an appeal tribunal that there is a reasonable excuse for the breach in question.

F1(5)

This paragraph extends only to Northern Ireland.

Annotations

Textual amendments

F1: Sch. 6 para. 90(5) substituted (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 137 (with s. 89); S.I. 2014/768, art. 2(1)(b)

Marginal citations

M1: 1997 c. 16.

Notes on Schedule 6

Modifications

C1: Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3
C2: Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)