Sch 12 para 12
(1) Unless sub-paragraph (2) applies, an enforcement agent may not take control of goods whose aggregate value is more than— (a) the amount outstanding, and (b) an amount in respect of future costs, calculated in accordance with regulations. (2) An enforcement agent may take control of goods of higher value on premises or on a highway, only to the extent necessary, if there are not enough goods of a lower value within a reasonable distance— (a) on a highway, or (b) on premises that he has power to enter under this Schedule, either under paragraph 14 or under an existing warrant. (3) For the purposes of this paragraph goods are above a given value only if it is or ought to be clear to the enforcement agent that they are. (4) Sub-paragraph (1) does not affect the power to keep control of goods if they rise in value once they have been taken.