Section 170 Enforcement by taking control of goodsI1
England and Wales
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 F1TCEA (taking control of goods) to recover that amount.
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);”.
Annotations
Textual amendments
- F1
Words in s. 170(1) substituted (25.1.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 61; S.I. 2018/34, art. 2(b)(iii)
Commencement
- I1
S. 170 in force at 25.1.2018 by S.I. 2018/33, art. 2(h)
Notes on the whole Act
Textual amendments
- F1
Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21