OpenLegislation

Paragraph 126 I1

England and Wales

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Section 51 of the Finance Act 1997 (enforcement by distress) is amended as follows.

F1(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

In subsection (1) after “by regulations” insert “ not having effect in England and Wales or Scotland ”.

(4)

Omit subsection (7).

Annotations

Textual amendments

F1

Sch. 13 para. 126(2) omitted (5.4.2014) by virtue of Finance Act 2008 (c. 9), s. 129(4), Sch. 43 para. 11(d); S.I. 2014/906, art. 3

Commencement

I1

Sch. 13 para. 126 in force at 6.4.2014 by S.I. 2014/768, art. 2(1)(b)