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Tax Management Act 1970

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  • Tax Management Act 1970

    61 Distraint by collectors
    61(1) If a person neglects or refuses to pay the sum charged, upon demand made by the collector,
    the collector may distrain upon the goods and chattels of the person charged (in this section referred
    to as “the person in default”).


    Part 6 relates usually to tax credit over payments - starts about page 108 of the pdf

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