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);