The Distraint by Collectors (Fees, Costs and Charges) (Stamp Duty Penalties) Regulations 1999

• Citation: S.I. 1999/3263
• Sections: 5

Section 1 Citation, commencement and effect

(1) These Regulations may be cited as the Distraint by Collectors (Fees, Costs and Charges) (Stamp Duty Penalties) Regulations 1999 and shall come into force on 29th December 1999.

(2) These Regulations have effect in relation to the levying of distress under section 61 of the Taxes Management Act 1970 where, upon demand made by a collector, a person has neglected or refused to pay a sum in respect of a stamp duty penalty.

Section 2 Interpretation

In these Regulations–

“close possession” means physical possession by the distrainor or a person acting on his behalf of the goods and chattels distrained;

“the enactments relating to stamp duty” means the Stamp Act 1891 and any enactment amending, or which is to be construed as one with, that Act ;

“stamp duty penalty” means a penalty under the enactments relating to stamp duty, other than a penalty under section 15B of the Stamp Act 1891 ;

“walking possession” means possession in accordance with an agreement between the distrainor and the distrainee whereby, in consideration of the distrainor not remaining in close possession, the distrainor undertakes not to dispose of the goods distrained or any part thereof, or permit their removal by any person not authorised by the distrainor to remove them.

Section 3 Ascertainment of fees, costs and charges

The fees chargeable on or in connection with the levying of distress and the costs recoverable where the distress has been levied shall be those specified in the Schedule to these Regulations, but subject to any provision of that Schedule.

Section 4 Deduction of fees, costs and charges by the collector

The fees, costs and charges specified in the Schedule to these Regulations shall be deducted by the collector from the sums received on or in connection with the levying of distress or where distress has been levied.

Section 5 Disputes as to fees, costs and charges

(1) In the case of dispute as to any fees chargeable, or costs and charges recoverable under the Schedule to these regulations, the amount of those fees, costs and charges shall be taxed.

(2) Such a taxation shall be carried out by the district judge of the county court for the district in which the distress is or is intended to be levied, and he may give such directions as to the costs of taxation as he thinks fit.

(3) In the application of paragraph (2) to Northern Ireland, there shall be substituted for the words “by the district judge of the county court for the district in which the distress is or is intended to be levied” the words “by the Master (Taxing Office)”.