# Tribunals, Courts and Enforcement Act 2007, Paragraph 126

Extent: E+W

(1) Section 51 of the Finance Act 1997 (enforcement by distress) is amended as follows.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) In subsection (1) after “by regulations” insert “ not having effect in England and Wales or Scotland ”.
(4) Omit subsection (7).

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Source: https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/126 (the official version)
Page: https://openlegislation.uk/tribunals-courts-and-enforcement-act-2007/schedule-13/paragraph-126
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.