# Finance Act 2001, Paragraph 10: Enforcement of paragraph 9


(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.
(2) An application under sub-paragraph (1) above shall not be made except—
(a) in the case of a failure to comply with any of the requirements imposed by paragraph 9(1) and (2) above—
(i) by the occupier of the premises from which the thing in question was removed; or
(ii) by the person who had custody or control of it immediately before it was so removed;
(b) in any other case, by the person who had such custody or control.
(3) In this paragraph “the appropriate judicial authority” means—
(a) in England and Wales, a magistrates’ court;
(b) in Scotland, the sheriff;
(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)) .
(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.

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Source: https://www.legislation.gov.uk/ukpga/2001/9/schedule/7/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2001/schedule-7/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.