68 Breaches of walking possession agreements
Value Added Tax Act 1994 (1994 c 23) | Legislation

68  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 distress is authorised to be levied on the goods and chattels of a person (a “person in default”) who has refused or neglected to pay any VAT due or any amount recoverable as if it were VAT due, and

(b)

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