PART 7PAYMENT AND ENFORCEMENT
Recovery
I1170Enforcement by taking control of goods
1
If a person does not pay WRA a relevant amount which is payable by the person, WRA may use the procedure in Schedule 12 to F1TCEA (taking control of goods) to recover that amount.
2
In section 63(3) of that Act (enforcement agents), after paragraph (b) insert—
ba
a person authorised to use the procedure in Schedule 12 by the Welsh Revenue Authority (or by a person to whom the Welsh Revenue Authority has delegated the function of authorising the use of the procedure);