# The Value Added Tax (General) (Amendment) (No.7) Regulations 1993, Regulation 7


For regulation 65 there shall be substituted the following–
“65 (1) If upon written demand a person neglects or refuses to pay tax which he is required to pay under the Act or any order or any regulation made thereunder or to pay any amount recoverable as if it were tax, a Collector or an officer of rank not below that of Higher Executive Officer may distrain on the goods and chattels of that person and by warrant signed by him direct any authorised person to levy such distress, provided that where an amount of tax is due under paragraph 4(9) of Schedule 7 to the Act (other than an amount assessed as due under paragraph 4(1) of the said Schedule upon failure by a person to make a return) no distress shall be levied until thirty days after that amount became due.
(2) A levy shall be executed by or under the direction of, and in the presence of, the authorised person.
(3) A person in respect of whose goods and chattels a warrant has been signed shall be liable for all costs and charges in connection with anything done under this regulation.
(4) If the person aforesaid does not pay the sum due together with the costs and charges within five days of a levy, the distress shall be sold by the authorised person for payment of the sums due and all costs and charges; and costs and charges of taking, keeping and selling the distress shall be retained by the authorised person and any surplus remaining after the deduction of the costs and charges and of the sum due shall be restored to the owner of the goods distrained.”.

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Source: https://www.legislation.gov.uk/uksi/1993/3027/regulation/7 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no7-regulations-1993/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.