Section 68(1)

This section applies where— in accordance with regulations under section 51 of the Finance Act 1997 (enforcement by distress), a distress is authorised to be levied on the goods and chattels of a person (a “person in default”) who has refused or neglected to pay any VAT due or any amount recoverable as if it were VAT due, and the person levying the distress and the person in default have entered into a walking possession agreement, as defined in subsection (2) below.

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Source: legislation.gov.uk · retrieved 2026-07-28