# Tax Collection and Management (Wales) Act 2016, Section 170: Enforcement by taking control of goods

Extent: E+W

(1) If a person does not pay WRA a relevant amount which is payable by the person, WRA may use the procedure in Schedule 12 to TCEA (taking control of goods) to recover that amount.
(2) In section 63(3) of that Act (enforcement agents), after paragraph (b) insert—
“(ba) a person authorised to use the procedure in Schedule 12 by the Welsh Revenue Authority (or by a person to whom the Welsh Revenue Authority has delegated the function of authorising the use of the procedure);”.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/170 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-170
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.