Paragraph 2 F1
In head B of the Table in paragraph 1, “the relevant amount” with respect to a levy means—
and the sum due at any time for these purposes means so much of the amount in respect of which the liability order concerned was made as is outstanding at the time.
An authority takes close or walking possession of goods for the purposes of head E of the Table in paragraph 1 if it takes such possession in pursuance of an agreement—
to which the debtor is a signatory;
which is made at the time that the distress is levied; and
(without prejudice to such other terms as may be agreed) which is expressed to the effect that, in consideration of the authority not immediately removing the goods distrained upon from the premises occupied by the debtor and delaying its sale of the goods, the authority may remove and sell the goods after a later specified date if the debtor has not by then paid the amount distrained for (including charges under this Schedule),
and an authority takes close possession of goods on any day for those purposes if during the greater part of the day a person is left on the premises in physical possession of the goods on behalf of the authority under such an agreement.
Annotations
Textual amendments
- F1
Sch. 3 substituted (1.4.1993) by The Non-Domestic Rating (Collection and Enforcement) (Amendment and Miscellaneous Provision) Regulations 1993 (S.I. 1993/774), reg. 1(1), Sch. (with reg. 2(3))
- F2
Sum in Sch. 3 para. 2(1)(a) substituted (E.) (31.1.2007 in relation to financial years beginning on or after 1 April 2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2006 (S.I. 2006/3395), regs. 1(1)(b)(2)(b), 2(2)(b)
- F3
Sum in Sch. 3 para. 2(1)(a) substituted (E.) (1.10.2003) by The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (England) Regulations 2003 (S.I. 2003/2210), regs. 1(1), 4(b)(i) and (W.) (1.4.2004) by The Council Tax (Administration and Enforcement) and the Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (Wales) Regulations 2004 (S.I. 2004/1013), regs. 1(1), 3(b)(i)
- F4
Words in Sch. 3 para. 2(1)(b) substituted (E.) (1.4.2007) by The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2007 (S.I. 2007/501), regs. 1(1)(b), 2(2)
- F5
Words in Sch. 3 para. 2(1)(b) substituted (W.) (1.4.2004) by The Council Tax (Administration and Enforcement) and the Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (Wales) Regulations 2004 (S.I. 2004/1013), regs. 1(1), 3(b)(ii)
Notes on Schedule 3
Modifications
- C1
Schs. 2-4 applied (with modifications) (E.) (17.9.2004) by The Business Improvement Districts (England) Regulations 2004 (S.I. 2004/2443), reg. 1(1), Sch. 4 para. 9
- C2
Schs. 2-4 applied (with modifications) (E.) (17.9.2004) by The Business Improvement Districts (England) Regulations 2004 (S.I. 2004/2443), reg. 1(1), Sch. 4 para. 13
- C3
Schs. 2-4 applied (with modifications) (W.) (13.5.2005) by The Business Improvement Districts (Wales) Regulations 2005 (S.I. 2005/1312), reg. 1(1), Sch. 4 para. 9
- C4
Schs. 2-4 applied (with modifications) (W.) (13.5.2005) by The Business Improvement Districts (Wales) Regulations 2005 (S.I. 2005/1312), reg. 1(1), Sch. 4 para. 13