117 Execution and distress against revenue traders
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

117  Execution and distress against revenue traders

(1)     Where any sum is owing by a revenue trader in respect of any . . . excise duty or of any relevant penalty, all the following things which are in the possession or custody of that trader or of any agent of his or of any other person on his behalf shall be liable to be taken in execution in default of the payment of that sum, that is to say—

(a)     all goods liable to [any] excise duty, whether or not that duty has been paid;

(b)     all materials for manufacturing or producing any such goods; and

(c)     all apparatus, equipment, machinery, tools, vessels and utensils for, or for preparing any such materials for, such manufacture or production, or by which the trade in respect of which the duty is imposed is carried on.

[(1A)     In subsection

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