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Finance Act 2001

Finance Act 2001 Sch 7 para 10

Sch 7 para 10 Enforcement of paragraph 9

(1) Where, on an application made as mentioned in sub-paragraph (2) below, the appropriate judicial authority is satisfied that a person has failed to comply with a requirement imposed by paragraph 9 above, the authority may order that person to comply with the requirement within such time and in such manner as may be specified in the order. (2) An application under sub-paragraph (1) above shall not be made except— (a) in the case of a failure to comply with any of the requirements imposed by paragraph 9(1) and (2) above— (i) by the occupier of the premises from which the thing in question was removed; or (ii) by the person who had custody or control of it immediately before it was so removed; (b) in any other case, by the person who had such custody or control. (3) In this paragraph “ the appropriate judicial authority ” means— (a) in England and Wales, a magistrates’ court; (b) in Scotland, the sheriff; (c) in Northern Ireland, a court of summary jurisdiction, as defined in Article 2(2)(a) of the Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26)) . (4) In England and Wales and Northern Ireland, an application for an order under this paragraph shall be made by way of complaint; and sections 21 and 42(2) of the InterpretationAct (Northern Ireland) 1954 (c. 33 (N.I.)) shall apply as if any reference in those provisions to any enactment included a reference to this paragraph.

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