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Legislation
Finance Act 1989

Crossheading Distress and poinding etc.

  • Section 152 Distress for non-payment of tax.
  • Section 153 Priority in cases of distraint by others.
  • Section 154 Recovery of tax from debtor in Scotland.
  • Section 155 Priority in cases of poinding etc. by others in Scotland.
  1. CHAPTER IV Management
  2. Crossheading Distress and poinding etc.

Crossheading Distress and poinding etc.

From legislation.gov.uk

Contents

  1. Section 152 Distress for non-payment of tax.
  2. Section 153 Priority in cases of distraint by others.
  3. Section 154 Recovery of tax from debtor in Scotland.
  4. Section 155 Priority in cases of poinding etc. by others in Scotland.
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