{
  "url": "https://openlegislation.uk/finance-act-2001/schedule-7/paragraph-10",
  "json_url": "https://openlegislation.uk/finance-act-2001/schedule-7/paragraph-10.json",
  "legislation": "ukpga/2001/9",
  "legislation_title": "Finance Act 2001",
  "legislation_url": "https://openlegislation.uk/finance-act-2001",
  "path": "schedule/7/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": "Enforcement of paragraph 9",
  "text": "(1) Where, on an application made as mentioned in sub-paragraph (2) below, the appropriate judicial authority is satisfied that a person has failed to comply with a requirement imposed by paragraph 9 above, the authority may order that person to comply with the requirement within such time and in such manner as may be specified in the order.\n(2) An application under sub-paragraph (1) above shall not be made except—\n(a) in the case of a failure to comply with any of the requirements imposed by paragraph 9(1) and (2) above—\n(i) by the occupier of the premises from which the thing in question was removed; or\n(ii) by the person who had custody or control of it immediately before it was so removed;\n(b) in any other case, by the person who had such custody or control.\n(3) In this paragraph “the appropriate judicial authority” means—\n(a) in England and Wales, a magistrates’ court;\n(b) in Scotland, the sheriff;\n(c) in Northern Ireland, a court of summary jurisdiction, as defined in Article 2(2)(a) of the Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26)) .\n(4) In England and Wales and Northern Ireland, an application for an order under this paragraph shall be made by way of complaint; and sections 21 and 42(2) of the InterpretationAct (Northern Ireland) 1954 (c. 33 (N.I.)) shall apply as if any reference in those provisions to any enactment included a reference to this paragraph.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words omitted",
      "affecting": "asc/2026/7",
      "affecting_title": "Planning (Consequential Provisions) (Wales) Act 2026"
    },
    {
      "type": "inserted",
      "affecting": "asc/2026/7",
      "affecting_title": "Planning (Consequential Provisions) (Wales) Act 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/9/schedule/7/paragraph/10",
    "retrieved_at": "2026-10-29T09:20:10.469456+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."
}