# Tribunals, Courts and Enforcement Act 2007, Paragraph 118


In section 48 (VAT representatives), in subsection (7A) after “enforcement” insert “ by taking control of goods or, in Northern Ireland, ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/118 (the official version)
Page: https://openlegislation.uk/tribunals-courts-and-enforcement-act-2007/schedule-13/paragraph-118
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.