# Tribunals, Courts and Enforcement Act 2007, Paragraph 157


In section 955(4) of the Income Tax Act 2007 (proceedings before set-off claim is made) after “attachment” insert “ or under Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/15/schedule/13/paragraph/157 (the official version)
Page: https://openlegislation.uk/tribunals-courts-and-enforcement-act-2007/schedule-13/paragraph-157
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.