Office of Public Sector Information
SCHEDULE 13 continued
90 In paragraph 11 of Schedule 6 to the Electricity Act 1989 (electrical plant etc not to be liable to be taken in execution), in sub-paragraph (2)(b) after “liable” insert “to be taken control of under Schedule 12 to the Tribunals, Courts and Enforcement Act 2007, or”.
91 In section 180 of the Companies Act 1989 (proceedings against market property by unsecured creditors) in subsection (1) after “levied,” insert “and no power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) may be exercised,”.
92 (1) Paragraph 3 of Schedule 1 to the New Roads and Street Works Act 1991 (recovery of property taken in distress etc.) is amended as follows.
(2) In sub-paragraph (1)—
(a) after “distress” in the first place insert “or under any power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods)”;
(b) after “levied” insert “or that power was exercised”.
(3) In sub-paragraph (2)—
(a) For “This” substitute “Sub-paragraph (1)”;
(b) after “levied” insert “or the power mentioned there was exercisable”.
93 The Child Support Act 1991 is amended as follows.
94 (1) Section 35 (enforcement of liability orders by distress) is amended as follows.
(2) In the heading for “distress” substitute “taking control of goods”.
(3) In subsection (1) for the words from “levy” to the end substitute “use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) to recover the amount in respect of which the order was made, to the extent that it remains unpaid.”
(4) Omit subsections (2) to (8).
95 In section 39A (commitment to prison and disqualification from driving), in subsection (1)(a), for “levy an amount by distress under this Act” substitute “recover an amount by virtue of section 35(1)”.
96 In section 40 (commitment to prison) for subsection (4)(a)(i) substitute—
“(i) the amount outstanding, as defined by paragraph 50(3) of Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods); and”.
97 In section 40B (disqualification from driving: further provision) for subsection (3)(a) substitute—
“(a) the amount outstanding, as defined by paragraph 50(3) of Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods); and”.
98 In section 179 of the Water Industry Act 1991 (vesting of works in undertaker), in subsection (4)(b) after “liable” insert “to be taken control of under Schedule 12 to the Tribunals, Courts and Enforcement Act 2007, or”.
99 In Schedule 15 to the Water Resources Act 1991 (supplemental provisions with respect to drainage charges), in paragraph 12(2)(b) for “warrant of distress” substitute “warrant of control”.
100 In section 54 of the Land Drainage Act 1991 (powers for enforcing payment of drainage rates), in subsection (2)(b) for “warrant of distress” substitute “warrant of control”.
101 The Social Security Administration Act 1992 is amended as follows.
102 In section 71 (overpayments: general), in subsection (10)(a) for “by execution issued from the county court” substitute “under section 85 of the County Courts Act 1984”.
103 In section 75 (overpayments of housing benefit), in subsection (7)(a) for “by execution issued from the county court” substitute “under section 85 of the County Courts Act 1984”.
104 (1) Section 121A (recovery of contributions etc in England and Wales) is amended as follows.
(2) In subsection (1)—
(a) in paragraph (b) after “relates” insert “(“the sums due”)”;
(b) for the words from “distrain” to the end substitute “use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) to recover the sums due”.
(3) Omit subsections (2) to (8) and (10).
105 The Local Government Finance Act 1992 is amended as follows.
106 In section 14 (administration, penalties and enforcement), after subsection (3) insert—
“(4) Where a liability order has been made against a person under regulations under Schedule 4, the billing authority concerned may use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) to recover the amount in respect of which the order was made, to the extent that it remains unpaid.”
107 (1) Schedule 4 (enforcement: England and Wales) is amended as follows.
(2) In paragraph 1(1) and (2) after “recovery” insert “, otherwise than under Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods),”.
(3) In paragraph 5 (attachment of earnings etc)—
(a) in sub-paragraph (1A)(a) for “; and” substitute “(unless paragraph (b) applies);”;
(b) in sub-paragraph (1A)(b) for sub-paragraph (i) and the words before it substitute—
“(b) where a person authorised to act under the power conferred by section 14(4) (power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007) has reported to the authority concerned that he was unable (for whatever reason) to find sufficient goods of the debtor to pay the amount outstanding—
(i) the amount outstanding at the time when the attachment of earnings order is made, and”;
(c) at the end insert—
“(9) In this paragraph “the amount outstanding” has the meaning given by paragraph 50(3) of Schedule 12 to the Tribunals, Courts and Enforcement Act 2007.”
(4) Omit paragraph 7 (distress).
(5) In paragraph 8 (commitment to prison)—
(a) in sub-paragraph (1)(a)—
(i) omit the words from “an authority” to “paragraph 7 above”;
(ii) for the words from “the person” to “levy the amount” substitute “there are insufficient goods to satisfy an amount under section 14(4)”;
(b) after sub-paragraph (1) insert—
“(1A) In sub-paragraph (1) the reference to insufficient goods to satisfy an amount under section 14(4) is a reference to circumstances where a person authorised to act under the power conferred by section 14(4) (power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007) has reported to the authority concerned that he was unable (for whatever reason) to find sufficient goods of the debtor to pay the amount outstanding.”;
(c) for sub-paragraph (2)(a) substitute—
“(a) the amount outstanding at the time when the warrant of commitment is issued; and”;
(d) at the end insert—
“(4) In this paragraph “the amount outstanding” has the meaning given by paragraph 50(3) of Schedule 12 to the Tribunals, Courts and Enforcement Act 2007.”
(6) In paragraph 12 (relationship between remedies) in sub-paragraph (1)—
(a) omit paragraph (c);
(b) in paragraph (d), for “distress” substitute “the power conferred by section 14(4)”;
(c) in paragraph (e), for “distress” substitute “exercise of the power conferred by section 14(4)”;
(d) in paragraph (f), for “distress” substitute “exercise of the power conferred by section 14(4)”.
(7) Omit paragraph 19 (3).
108 Schedule A1 to the Trade Union and Labour Relations (Consolidation) Act 1992 (collective bargaining: recognition) is amended as follows.
109 (1) Paragraph 19E is amended as follows.
(2) In sub-paragraph (5) for “by execution issued from that court” substitute “under section 85 of the County Courts Act 1984”.
(3) In sub-paragraph (6) for the words from the beginning to “carried out” substitute “Where a warrant of control is issued under section 85 of the 1984 Act to recover an amount in accordance with sub-paragraph (5), the power conferred by the warrant is exercisable”.
110 (1) Paragraph 28 is amended as follows.
(2) In sub-paragraph (6) for “by execution issued from that court” substitute “under section 85 of the County Courts Act 1984”.
(3) In sub-paragraph (6A) for the words from the beginning to “carried out” substitute “Where a warrant of control is issued under section 85 of the 1984 Act to recover an amount in accordance with sub-paragraph (6), the power conferred by the warrant is exercisable”.
111 (1) Paragraph 120 is amended as follows.
(2) In sub-paragraph (6) for “by execution issued from that court” substitute “under section 85 of the County Courts Act 1984”.
(3) In sub-paragraph (6A) for the words from the beginning to “carried out” substitute “Where a warrant of control is issued under section 85 of the 1984 Act to recover an amount in accordance with sub-paragraph (6), the power conferred by the warrant is exercisable”.
112 In section 27 of the Railways Act 1993 (transfer of franchise assets and shares), in subsection (6) after “levied” insert “and no power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 may be exercised”.
113 (1) The Finance Act 1994 is amended as follows.
114 After section 10 insert—
(1) This section applies where an enforcement agent acting under the power conferred by section 51(A1) of the Finance Act 1997 (power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007) has entered into a controlled goods agreement with the person against whom the power is exercisable (“the person in default”).
(2) In this section, “controlled goods agreement” has the meaning given by paragraph 13(4) of that Schedule.
(3) Subject to subsection (4) below, if the person in default removes or disposes of goods (or permits their removal or disposal) in breach of the controlled goods agreement, he is liable to a penalty equal to half of the unpaid duty or other amount recoverable under section 51(A1) of the Finance Act 1997.
(4) The person in default shall not be liable to a penalty under subsection (3) above if he satisfies the Commissioners or, on appeal, an appeal tribunal that there is a reasonable excuse for the breach in question.
(5) This section extends only to England and Wales.”
115 In section 11 (breaches of walking possession agreements), for subsection (5) substitute—
“(5) This section extends only to Northern Ireland.”
116 (1) Schedule 7 (insurance premium tax) is amended as follows.
(2) After paragraph 18 insert—
“18A (1) This paragraph applies where an enforcement agent acting under the power conferred by section 51(A1) of the Finance Act 1997 (power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007) has entered into a controlled goods agreement with the person against whom the power is exercisable (“the person in default”).
(2) In this paragraph, “controlled goods agreement” has the meaning given by paragraph 13(4) of that Schedule.
(3) Subject to sub-paragraph (4) below, if the person in default removes or disposes of goods (or permits their removal or disposal) in breach of the controlled goods agreement, he is liable to a penalty equal to half of the tax or other amount recoverable under section 51(A1) of the Finance Act 1997.
(4) The person in default shall not be liable to a penalty under sub-paragraph (3) above if he satisfies the Commissioners or, on appeal, an appeal tribunal, that there is a reasonable excuse for the breach in question.
(5) This paragraph extends only to England and Wales.”
(3) In paragraph 19, for sub-paragraph (5) substitute—
“(5) This paragraph extends only to Northern Ireland.”
117 The Value Added Tax Act 1994 is amended as follows.
118 In section 48 (VAT representatives), in subsection (7A) after “enforcement” insert “by taking control of goods or, in Northern Ireland,”.
119 After section 67 (failure to notify and unauthorised invoices) insert—
(1) This section applies where an enforcement agent acting under the power conferred by section 51(A1) of the Finance Act 1997 (power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007) has entered into a controlled goods agreement with the person against whom the power is exercisable (“the person in default”).
(2) In this section, “controlled goods agreement” has the meaning given by paragraph 13(4) of that Schedule.
(3) Subject to subsection (4) below, if the person in default removes or disposes of goods (or permits their removal or disposal) in breach of the controlled goods agreement, he is liable to a penalty equal to half of the VAT or other amount recoverable under section 51(A1) of the Finance Act 1997.
(4) The person in default shall not be liable to a penalty under subsection (3) above if he satisfies the Commissioners or, on appeal, a tribunal that there is a reasonable excuse for the breach in question.
(5) This section extends only to England and Wales.”
120 In section 68 (breach of walking possession agreements) for subsection (5) substitute—
“(5) This section extends only to Northern Ireland.”
121 In section 10 of the Pensions Act 1995 (civil penalties), in subsection (8A)(a) for “by execution issued from the county court” substitute “under section 85 of the County Courts Act 1984”.
122 Schedule 5 to the Finance Act 1996 (landfill tax) is amended as follows.
123 After paragraph 23 insert—
23A (1) This paragraph applies where an enforcement agent acting under the power conferred by section 51(A1) of the Finance Act 1997 (power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007) has entered into a controlled goods agreement with the person against whom the power is exercisable (“the person in default”).
(2) In this paragraph, “controlled goods agreement” has the meaning given by paragraph 13(4) of that Schedule.
(3) If the person in default removes or disposes of goods (or permits their removal or disposal) in breach of the controlled goods agreement, he is liable to a penalty equal to half of the tax or other amount recoverable under section 51(A1) of the Finance Act 1997.
(4) The person in default shall not be liable to a penalty under sub-paragraph (3) above if he satisfies the Commissioners or, on appeal, an appeal tribunal, that there is a reasonable excuse for the breach in question.
(5) This paragraph extends only to England and Wales.”
124 In paragraph 24, for sub-paragraph (4) substitute—
“(4) This paragraph extends only to Northern Ireland.”
125 In section 15 of the Employment Tribunals Act 1996 (enforcement), in subsection (1) for “by execution issued from the county court” substitute “under section 85 of the County Courts Act 1984”.
126 (1) Section 51 of the Finance Act 1997 (enforcement by distress) is amended as follows.
(2) Before subsection (1) insert—
“(A1) The Commissioners may, in England and Wales, use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) to recover any of these that a person refuses or neglects to pay—
(a) any amount of relevant tax due from him;
(b) any amount recoverable as if it were relevant tax due from him.”
(3) In subsection (1) after “by regulations” insert “not having effect in England and Wales or Scotland”.
(4) Omit subsection (7).
127 In section 7 of the Social Security (Recovery of Benefits) Act 1997 (recovery of payments due under section 6), in subsection (4) for “by execution issued from the county court” substitute “under section 85 of the County Courts Act 1984”.
128 In section 21 of the National Minimum Wage Act 1998 (financial penalty for non-compliance), in subsection (5)(a) for “by execution issued from the county court” substitute “under section 85 of the County Courts Act 1984”.
129 In section 5 of the Road Traffic (NHS Charges) Act 1999 (recovery of NHS charges), in subsection (4) (so far as it continues to have effect) for “by execution issued from the county court” substitute “under section 85 of the County Courts Act 1984”.
130 In section 216 of the Greater London Authority Act 1999 (protection of key system assets), in subsection (4) after “levied” insert “and no power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) may be exercised”.
131 The Powers of Criminal Courts (Sentencing) Act 2000 is amended as follows.
132 (1) Section 78 (limit on magistrates' courts' power to impose imprisonment etc.) is (until its repeal by the Criminal Justice Act 2003 (c. 44) comes into force) amended as follows.
(2) In subsection (4) for “distress” substitute “goods”.
(3) After subsection (4) insert—
“(4A) In subsection (4) the reference to want of sufficient goods to satisfy a fine is 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 fine 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).”
133 (1) Section 163 (general definition) is amended as follows.
(2) The existing words become subsection (1).
(3) After that subsection insert—
“(2) In the definition of “sentence of imprisonment” in subsection (1) the 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).”
134 In Schedule 17 to the Financial Services and Markets Act 2000 (the ombudsman scheme), in paragraph 16(a) for “by execution issued from the county court” substitute “under section 85 of the County Courts Act 1984”.
135 Schedule 6 to the Finance Act 2000 (climate change levy) is amended as follows.
136 After paragraph 89 insert—
89A (1) This paragraph applies where an enforcement agent acting under the power conferred by section 51(A1) of the Finance Act 1997 (power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007) has entered into a controlled goods agreement with the person against whom the power is exercisable (“the person in default”).
(2) In this paragraph, “controlled goods agreement” has the meaning given by paragraph 13(4) of that Schedule.
(3) Subject to sub-paragraph (4), if the person in default removes or disposes of goods (or permits their removal or disposal) in breach of the controlled goods agreement, he is liable to a penalty equal to half of the levy or other amount recoverable under section 51(A1) of the Finance Act 1997.
(4) The person in default shall not be liable to a penalty under sub-paragraph (3) above if he satisfies the Commissioners or, on appeal, an appeal tribunal, that there is a reasonable excuse for the breach in question.
(5) This paragraph extends only to England and Wales.”
137 In paragraph 90 for sub-paragraph (5) substitute—
“(5) This paragraph extends only to Northern Ireland.”
138 In section 104 of the Postal Services Act 2000 (inviolability of mails), in subsection (2) after paragraph (b) insert—
“(ba) in England and Wales, being taken control of under Schedule 12 to the Tribunals, Courts and Enforcement Act 2007,”.
139 Schedule 5 to the Finance Act 2001 (aggregates levy: recovery and interest) is amended as follows.
140 After paragraph 14 insert—
14A (1) This paragraph applies where an enforcement agent acting under the power conferred, by virtue of paragraph 14 above, by section 51(A1) of the Finance Act 1997 (power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007) has entered into a controlled goods agreement with the person against whom the power is exercisable (“the person in default”).
(2) In this paragraph, “controlled goods agreement” has the meaning given by paragraph 13(4) of that Schedule.
(3) Subject to sub-paragraph (4), if the person in default removes or disposes of goods (or permits their removal or disposal) in breach of the controlled goods agreement, he is liable to a penalty equal to half of the levy or other amount recoverable under section 51(A1) of the Finance Act 1997.
(4) The person in default shall not be liable to a penalty under sub-paragraph (3) above if he satisfies the Commissioners or, on appeal, an appeal tribunal, that there is a reasonable excuse for the breach in question.
(5) This paragraph extends only to England and Wales.”
141 In paragraph 15 for sub-paragraph (5) substitute—
“(5) This paragraph extends only to Northern Ireland.”
142 The Proceeds of Crime Act 2002 is amended as follows.
143 In section 58 (restraint orders: restrictions), in subsection (2) after “levied” insert “, and no power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) may be exercised,”.
144 In section 59 (enforcement receivers: restrictions), in subsection (2) after “levied” insert “, and no power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) may be exercised,”.
145 In section 60 (Director’s receivers: restrictions), in subsection (2) after “levied” insert “, and no power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) may be exercised,”.
146 In section 253 (interim receiving orders: restriction on proceedings and remedies) in subsection (1)(b) after “levied” insert “, and no power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) may be exercised,”.
147 (1) Schedule 12 to the Finance Act 2003 (stamp duty land tax: collection and recovery of tax) is amended as follows.
(2) After paragraph 1 insert—
1A In England and Wales, if a person neglects or refuses to pay the sum charged, the collector may use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) to recover the sum.”
(3) In paragraph 2(1) omit “England and Wales or”.
148 The Courts Act 2003 is amended as follows.
149 In Part 9 of Schedule 5 (operation of collection orders after increase imposed), in paragraph 38(1)(a), for “warrant of distress” substitute “warrant of control”.
150 In Schedule 6 (discharge of fines by unpaid work), in paragraph 2(1)(a)(i), for “warrant of distress” substitute “warrant of control”.
151 (1) Schedule 7 (High Court writs of execution) is amended as follows.
(2) In paragraph 4, after sub-paragraph (1) insert—
“(1A) But it is subject to Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 in the case of a writ conferring power to use the procedure in that Schedule.”
(3) For paragraph 6 substitute—
“6 (1) Paragraph 7 applies to any writ of execution against goods which is issued from the High Court.
(2) Paragraphs 8 to 11—
(a) do not apply to any writ that confers power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007, but
(b) apply to any other writ of execution against goods which is issued from the High Court.”
(4) Omit paragraph 8(5).
152 In section 155 of the Health and Social Care (Community Health and Standards) Act 2003 (recovery of NHS charges), in subsection (7) for “by execution issued from the county court” substitute “under section 85 of the County Courts Act 1984”.
153 The Criminal Justice Act 2003 is amended as follows.
154 (1) Section 154 (general limit on magistrates' power to impose imprisonment) is amended as follows.
(2) In subsections (4) and (6) for “distress” substitute “goods”.
(3) After subsection (7) insert—
“(8) In this section references to want of sufficient goods to satisfy a fine or other sum of money have the meaning given by section 79(4) of the Magistrates' Courts Act 1980.”
155 In section 305 (interpretation of Part 12) after subsection (1) insert—
“(1A) In the definition of “sentence of imprisonment” in subsection (1) the 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).”
Tribunals, Courts and Enforcement Act 2007