The Distraint by Authorised Officers (Fees, Costs and Charges) (Northern Ireland) Regulations 2004

• Citation: S.I. 2004/2247
• Sections: 8

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Distraint by Authorised Officers (Fees, Costs and Charges) (Northern Ireland) Regulations 2004 and shall come into force on 22nd September 2004.

(2) In these Regulations—

“authorised officer” means an officer of the Inland Revenue authorised for the purposes of section 115A of the Social Security Administration (Northern Ireland) Act 1992;

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

“total sum certified” means the total amount of any contributions, or interest or penalty in respect of contributions, which an authorised officer certifies a person is liable to pay to the Inland Revenue in accordance with section 112(1) of the Social Security Administration (Northern Ireland) Act 1992 ;

“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 distrainee undertakes not to dispose of the goods distrained or any part of them, or permit their removal by any person not authorised by the distrainor to remove them.

Section 2 Ascertainment of fees, costs and charges

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

Section 3 Deduction of fees, costs and charges by an authorised officer

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

Section 4 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 Master (Taxing Office), and he may give such directions as to the costs of the taxation as he thinks fit.

Section 1

Taking possession

Section 2

Removal and storage of goods

Section 3

Appraisement

Section 4

Sale