61 Distraint by collectors
Taxes Management Act 1970 (1970 c 9) | Legislation

Distraint and poinding

61  Distraint by collectors

(1)     If a person neglects or refuses to pay the sum charged, upon demand made by the collector, [the collector may[—

(a)     . . .

(b)     . . .]

distrain upon the goods and chattels of the person charged (in this section referred to as “the person in default”)].

[(1A)     . . .]

(2)     For the purpose of levying any such distress, [a justice of the peace, on being satisfied by information on oath that there is reasonable

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