11 Breaches of walking possession agreements
Finance Act 1994 (1994 c 9) | Legislation

11  Breaches of walking possession agreements

(1)     This section applies where—

(a)     [in accordance with regulations under section 51 of the Finance Act 1997 (enforcement by distress)], a person (“the person levying the distress”) is empowered or authorised to distrain any property of another person (“the person in default”) [who has refused or neglected to pay any amount of relevant duty or any amount recoverable as if it were an

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