Paragraph 155 I1

In section 305 (interpretation of Part 12) after subsection (1) insert—

“(1A)

F1In this Part any reference to want of sufficient distress to satisfy a sum includes a reference to circumstances where—

(a)

there is power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 to recover the sum from a person, but

(b)

it appears, after an attempt has been made to exercise the power, that the person's goods are insufficient to pay the amount outstanding (as defined by paragraph 50(3) of that Schedule).”