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Legislation

Taxes Management Act 1970

Crossheading Distraint and poinding

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Section 61 Distraint by collectors.
Section 62 Priority of claim for tax.
Section 63 Recovery of tax in Scotland
Section 63A Sheriff officer’s fees and outlays.
Section 64 Priority of claim for tax in Scotland.

PART VI COLLECTION AND RECOVERY
Crossheading Distraint and poinding

Crossheading Distraint and poinding

From legislation.gov.uk

Contents

Section 61 Distraint by collectors.
Section 62 Priority of claim for tax.
Section 63 Recovery of tax in Scotland
Section 63A Sheriff officer’s fees and outlays.
Section 64 Priority of claim for tax in Scotland.