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UK Act of Parliament
2007
United Kingdom
Tribunals, Courts and Enforcement Act 2007
At a glance
Enforced by
What's here
27 compliance obligations, 1 practical guide · 1 journey
Penalty landscape
5 of 27 obligations carry an unlimited fine. 4 carry different penalties and 18 have no criminal penalty — flagged in the list below.
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 16
- Trader 5
- Landlord 2
- Director or Officer 1
Plus 3 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Step-by-step journeys using this legislation
Walkthroughs that take you from a real business situation to compliance.
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Supporting — topic alignment
1 guidesOther Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 749 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 110 duties
- Licensing Act 2003 2003 105 duties
- Merchant Shipping Act 1995 1995 97 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 86 duties
Traders also bound by 219 other Acts (top 5 shown)
- Value Added Tax Regulations 1995 1995 952 duties
- TULRCA 1992 1992 39 duties
- Companies Act 2006 2006 39 duties
- Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013 2013 39 duties
- The Customs (Import Duty) (EU Exit) Regulations 2018 2018 33 duties
Landlords also bound by 70 other Acts (top 5 shown)
- Fire Safety (England) Regulations 2022 2022 59 duties
- Renting Homes (Wales) Act 2016 2016 33 duties
- Housing Act 1985 1985 31 duties
- Housing (Scotland) Act 2006 2006 14 duties
- Energy Efficiency (Private Rented Property) (England and Wales) Regulations 2015 2015 10 duties
Directors and Officers also bound by 224 other Acts (top 5 shown)
- Insolvency (England and Wales) Rules 2016 2016 75 duties
- Companies Act 2006 2006 63 duties
- Insolvency Act 1986 1986 46 duties
- CCBSA 2014 2014 22 duties
- CAICEA 2004 2004 18 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Part 1 — Tribunals and Inquiries
Senior President of Tribunals: power to delegate
Other duties (1) — Crown / regulator
- Senior President of Tribunals may delegate functions to judges or staff Tribunal / Court
Proceedings on appeal to Upper Tribunal
Other duties (1) — Crown / regulator
- Upper Tribunal must reconsider or re-make decisions on legal error Tribunal / Court
Emissions trading: charges for allocations
Other duties (1) — Crown / regulator
- Tribunal must follow specific criteria when deciding on relief applications Tribunal / Court
Offences of recording or transmission in relation to broadcasting
2 years imprisonment- Illegal recording or transmission of tribunal broadcasts Any Person
- Record or transmit broadcast without permission Any Person
Offences of recording or transmitting participation through live link
Unlimited fine- Illegal recording or transmission of remote tribunal proceedings Any Person
- Record or transmit live participation without authority Any Person
Browse 59 other sections in this Part — procedural / definitional / commencement
Independence of tribunal judiciary
Charge and main rates for financial year 2008
Small companies' rates and fractions for financial year 2007
Judges and other members of the First-tier Tribunal
Judges and other members of the Upper Tribunal
Certain judges who are also judges of First-tier Tribunal and Upper Tribunal
Certain judges who are also judges of the First-tier Tribunal
Chambers: jurisdiction and Presidents
Review of decision of First-tier Tribunal
Review of decision of Upper Tribunal
Right to appeal to Upper Tribunal
Finality of decisions by Upper Tribunal about permission to appeal
Right to appeal to Court of Appeal etc.
Proceedings on appeal to Court of Appeal etc.
Appeal to Supreme Court: grant of certificate by Upper Tribunal
Appeal to Supreme Court: permission to appeal
Appeal to Supreme Court: exclusions
Upper Tribunal's “judicial review” jurisdiction
Corporation tax deduction for expenditure on energy-saving items
Extension of income tax deduction for expenditure on energy-saving items
Transfer of judicial review applications from High Court
Transfer of judicial review applications from the Court of Session
Procedural steps where application transferred
Renewables obligation certificates for domestic microgeneration
Aggregates levy: exemption for aggregate removed from railways etc
Climate change levy: reduced-rate supplies etc
Landfill tax: bodies concerned with the environment
Supplementary powers of Upper Tribunal
First-tier Tribunal and Upper Tribunal: sitting places
Extension of restrictions on allowable capital losses
Restriction on expenses of management
Life policies etc: effect of rebated or reinvested commission
Meaning of “authorised person” and “judicial office holder”
Directions and independence: authorised persons
Protection of authorised persons
Costs or expenses in legal proceedings: authorised persons
Indemnification of authorised persons
Enabling the public to see and hear proceedings
Interpretation
Avoidance involving financial arrangements
Companies carrying on business of leasing plant or machinery
Restrictions on companies buying losses or gains: tax avoidance schemes
Power to provide for appeal to Upper Tribunal from tribunals in Scotland
Power to provide for appeal to Upper Tribunal from tribunals in Northern Ireland
Transfer of Ministerial responsibilities for certain tribunals
Transfer of powers to make procedural rules for certain tribunals
Temporary increase in first-year capital allowances for small enterprises
Insurance companies: gross roll-up business etc
Insurance companies: basis of taxation etc
Insurance companies: transfers etc
Insurance companies: miscellaneous
Technical provisions made by general insurers
Lloyd's: cessation of business by corporate members
Transfers of business by friendly societies to insurance companies etc
Tax exempt business of friendly societies
Delegation of functions by Lord Chief Justice etc.
Co-operation in relation to judicial training, guidance and welfare
Consequential and other amendments, and transitional provisions
Orders and regulations under Part 1: supplemental and procedural provisions
Part 2 — Judicial appointments
Browse 12 other sections in this Part — procedural / definitional / commencement
Judicial appointments: “judicial-appointment eligibility condition”
“Relevant qualification” in section 50: further provision
Meaning of “gain experience in law” in section 50
Transfer from salaried to fee-paid judicial office
Continuation of judicial office after normal retirement date
Appointment of deputy Circuit judges
Trust gains on contracts for life insurance
Deputy, and temporary additional, Masters etc.
Election out of special film rules for film production companies
Members and chairmen of certain Appeals Commissions
Appointment as Chairman of Law Commission
Orders permitting disclosures to Judicial Appointments Commission
Part 3 — Enforcement by taking control of goods
Armed forces redundancy schemes
Unlimited fine- Act as unauthorised enforcement agent Any Person
Exemptions: intermediaries, repurchases etc
- Provide written authorisation for rent arrears recovery Landlord
SDLT: shared ownership trusts
- Calculate rent and deductions before exercising CRAR Landlord
Browse 26 other sections in this Part — procedural / definitional / commencement
Benefits code: whether employment is “lower-paid employment”
Certificates to act as an enforcement agent
Common law rules replaced
Charge on benefits received by former owner of property: late elections
Unpaid remuneration and employee benefit contributions
Abolition of contributions relief for life assurance premium contributions
County court warrants of control etc.
Power of High Court to stay execution
Abolition of common law right
Commercial rent arrears recovery (CRAR)
Acquisition relief: disregard of company holding own shares
SDLT: alternative finance arrangements
SDLT: exchanges
SDLT: shared ownership lease
Certain transfers of school land
Agricultural holdings
Self-certificate declarations
Criminal investigations: powers of Revenue and Customs
Northern Ireland criminal investigations
Recovery of sums due and overpayments
Contracts for similar rights to be void
Search warrants
Cross-border exercise of powers
Abolition of Crown preference
Application to the Crown
Partnership tax returns
Part 4 — Enforcement of judgments and orders
Attachment of earnings orders: finding the debtor's current employer
2 years imprisonment- Unauthorised use or disclosure of debtor information Any Person
Application for information about action to recover judgment debt
- Apply for court information to recover a judgment debt Any Person
Enquiry into returns
- Respond to court orders for information regarding unpaid debts Any Person
VAT: joint and several liability of traders in supply chain where tax unpaid
- Comply with court orders to disclose debtor information Any Person
Abolition of PRT for fields recommissioned after earlier decommissioning
2 years imprisonment Amended 1 time- Unauthorised use or disclosure of debtor information Any Person
Allowance of unrelievable loss from abandoned field
Amended 3 timesAmendments connected with Gambling Act 2005
Amended 2 timesBrowse 8 other sections in this Part — procedural / definitional / commencement
Attachment of earnings orders: deductions at fixed rates
Payment by instalments: making and enforcing charging orders
Charging orders: power to set financial thresholds
Departmental information requests
Responding to a departmental information request
Information order: required information not held etc.
Using the information about the debtor
Tax-exempt tariffing receipts
Part 5 — Debt management and relief
Administration orders
Amended 7 timesLimitation period in old actions for mistake of law relating to direct tax
Amended 8 timesDebt relief orders and debt relief restrictions orders etc.
Amended 1 timeMeaning of “recognised stock exchange” etc
- Ensure debt management schemes meet statutory operational standards Any Person
Excise duties: small consignment relief
- Obtain approval for debt management schemes Trader
Terms of approval
- Act in accordance with the terms of your approved debt‑management scheme Director or Officer
Presentation of bankruptcy petition
- Do not file a bankruptcy petition against the debtor during a repayment plan Any Person
Remedies other than bankruptcy
- Stop debt collection against individuals in a protection period Trader
- Avoid debt recovery during protection unless court permission Any Person
Charging of interest etc.
- Do not charge interest or fees to protected non-business debtors Trader
- Do not charge interest on protected debts unless court permits Any Person
Stopping supplies of gas or electricity
- Do not stop energy supplies to protected debtors Trader
- Keep gas or electricity supplied to a debtor in protection Trader
Existing county court proceedings to be stayed
Amended 1 timeOther debt management arrangements in force
Amended 1 timeRight of appeal
Amended 1 timeDealing with appeals
Amended 2 timesMain definitions
Amended 1 timeBrowse 13 other sections in this Part — procedural / definitional / commencement
Mergers Directive: regulations
Updating references to Standing Committees
Discharge from specified debts
Registration of plans
Charges by operator of approved scheme
Procedure for termination
Terminating an approval
Alternatives to termination
Effects of end of approval
The supervising authority
Regulations
Expressions relating to debts
Periods of protection
Part 6 — Protection of cultural objects on loan
Part 7 — Miscellaneous
Part 8 — General
Browse 4 other sections in this Part — procedural / definitional / commencement
Power to make supplementary or other provision
Extent
Commencement
Short title
Schedules
Extension of HMRC powers: Scotland
- Fail to comply with production order Any Person
Penalties for errors
Unlimited fine- Provide inaccurate tax information to HMRC Any Person
Browse 598 other Schedules — structural / supplementary
Judges and other members of the First-tier Tribunal
Chambers and Chamber Presidents: further provision
Companies carrying on business of leasing plant or machinery
Insurance business: gross roll-up business etc
Amendments relating to judicial appointments
Taking control of goods: amendments
Sale and repurchase of securities: minor and consequential amendments
Attachment of earnings orders: deductions at fixed rates
Administration orders: consequential amendments
Alternatively secured pensions and transfer lump sum death benefit etc
Debt relief orders: consequential amendments
Exemptions from stamp duty and SDRT: intermediaries, repurchases etc
Repeals
Senior President of Tribunals
(1) If there is a vacancy in the office of...
The Lord Chancellor may pay to the Senior President of...
(1) A person appointed to the office of Senior President...
(1) For the purposes of this Part of this Schedule,...
The Senior President of Tribunals may lay before Parliament written...
The Senior President of Tribunals is responsible for representing the...
(1) Before the Lord Chancellor may recommend a person for...
A person is eligible for selection in pursuance of a...
In Chapter 2 of Part 4 of the Constitutional Reform...
(1) Section 95 of the Constitutional Reform Act 2005 (c....
(1) If— (a) a person appointed to the office of...
(1) Sub-paragraph (2) applies to a person appointed to the...
A person who holds the office of Senior President of...
(1) The Lord Chancellor, if satisfied by means of a...
(1) The Senior President of Tribunals may appoint a person...
(1) The Senior President of Tribunals may appoint a person...
(1) This paragraph applies to any power by which—
(1) This paragraph applies— (a) to a person appointed under...
(1) Sub-paragraph (2) applies— (a) to a person appointed under...
(1) In this paragraph “judge by request of the First-tier...
(1) In this paragraph “ex officio member of the First-tier...
The Senior President of Tribunals is responsible, within the resources...
(1) Sub-paragraph (2) applies to a person (“J”)—
Judges and other members of the Upper Tribunal
(1) Her Majesty, on the recommendation of the Lord Chancellor,...
(1) Sub-paragraph (2) applies to a person (“J”)—
(1) The Senior President of Tribunals may appoint a person...
(1) This paragraph applies to any power by which—
(1) This paragraph applies— (a) to a person appointed under...
(1) Sub-paragraph (2) applies— (a) to a person appointed under...
(1) In this paragraph “judge by request of the Upper...
(1) The Senior President of Tribunals may appoint a person...
(1) In this paragraph “ex officio member of the Upper...
The Senior President of Tribunals is responsible, within the resources...
A person is eligible for appointment under section 7(7) only...
(1) The Chamber President, or a Deputy Chamber President, of...
(1) Each person who is a judge or other member...
(1) Sub-paragraph (2) applies to a person if—
(1) The Senior President of Tribunals must publish a document...
(1) The First-tier Tribunal's function, or the Upper Tribunal's function,...
(1) The Lord Chancellor must by order make provision, in...
(1) The Senior President of Tribunals must consult the Lord...
(1) A Chamber President is to hold and vacate office...
(1) The Chamber President of a chamber of the First-tier...
(1) The Senior President of Tribunals may appoint a person...
(1) This paragraph applies to a person—
(1) If in the case of a particular chamber of...
The Chamber President of a chamber of the First-tier Tribunal...
(1) Sub-paragraph (2) applies to a person (“the appointee”)—
(1) The Senior President of Tribunals has—
Procedure in First-tier Tribunal and Upper Tribunal
(1) This Part of this Schedule makes further provision about...
(1) Rules may make provision about evidence (including evidence on...
(1) Rules may make provision for the disclosure or non-disclosure...
(1) Rules may make provision for regulating matters relating to...
(1) Rules may make provision for a party to proceedings...
Rules may provide for any of the provisions of sections...
(1) Rules may make provision for the correction of accidental...
Rules may confer on the First-tier Tribunal, or the Upper...
Rules may, instead of providing for any matter, refer to...
Rules may make provision in the form of presumptions (including,...
Rules may make different provision for different purposes or different...
Rules may make provision as to who is to decide,...
The Tribunal Procedure Committee is to consist of—
(1) The Lord Chancellor must appoint— (a) four persons each...
(1) The Lord Chief Justice of England and Wales must...
(1) The Lord President of the Court of Session must...
(1) At the request of the Senior President of Tribunals,...
(1) The Lord Chancellor may by order—
The Lord Chancellor may reimburse members of the Tribunal Procedure...
In the following provisions of this Part of this Schedule—...
(1) Before the Committee makes Rules, the Committee must—
(1) Before making Rules that provide for the exercise of...
(1) This paragraph applies if the Lord Chancellor gives the...
(1) Rules may provide for functions— (a) of the First-tier...
(1) The Lord Chancellor may by order amend, repeal or...
Rules may make provision for time limits as respects initiating,...
Rules may make provision restricting the making of fresh applications...
Rules may make provision about the circumstances in which the...
Rules may— (a) make provision for dealing with matters without...
Rules may make provision for proceedings to take place, in...
Rules may make provision conferring additional rights of audience before...
Tribunals and Inquiries: consequential and other amendments
(1) The following offices are abolished— General Commissioner; clerk to...
In paragraph 8 of Schedule 6 (appeals determined by appointed...
In paragraph 8 of Schedule 7 (objections to simplified planning...
In paragraph 5 of Schedule 8 (local inquiries held by...
(1) The Food Safety Act 1990 is amended as follows....
The Courts and Legal Services Act 1990 is amended as...
In section 119(1) (interpretation), in the definition of “court”, for...
In Schedule 11 (full-time judges etc barred from legal practice),...
The Social Security Administration Act 1992 is amended as follows....
In Schedule 4 (persons employed in social security administration or...
In Schedule 7 (regulations not requiring prior submission), in paragraphs...
In section 21(7E) of the Chronically Sick and Disabled Persons...
The Transport and Works Act 1992 is amended as follows....
In section 22 (validity of orders authorising works), in subsections...
(1) Section 23 (inquiries etc. held by person appointed to...
The Tribunals and Inquiries Act 1992 is amended as follows....
Omit section 5 (recommendations of Council as to appointment of...
In section 6, subsections (1) to (3) (chairman of a...
Tribunals and Inquiries: consequential and other amendments
Omit section 8 (procedural rules for tribunals).
In section 9 (power of Lord Chancellor, after consulting the...
In section 14(1) (restricted application of Act in relation to...
In section 44 of the Health and Safety at Work...
In section 16(1) (interpretation)— (a) for the definition of “Council”...
(1) The Judicial Pensions and Retirement Act 1993 is amended...
In section 185(8) of the Pension Schemes Act 1993 (consultation...
(1) Section 17(3) of the Law of Property (Miscellaneous Provisions)...
In the Criminal Injuries Compensation Act 1995, after section 5...
The Employment Tribunals Act 1996 is amended as follows.
Before section 4 insert— Meaning of “Employment Judge” A person who is a member of a panel of...
In section 4 (composition of employment tribunals), in each of...
In sections 4(4), 18(8) and 40(1), after “The Secretary of...
In section 5(1) (pay), for paragraph (c) substitute—
In Part 2 of Schedule 1 to the House of...
After section 5 insert— Training etc. The Senior President of Tribunals is responsible, within the resources...
(1) Section 7A (practice directions) is amended as follows.
After section 7A insert— Mediation (1) Employment tribunal procedure regulations may include provision enabling practice...
In section 15(1) (enforcement in England and Wales as an...
After section 24 insert— Training etc. of members of Appeal...
In section 27(1)(a) (payment of appointed members of Employment Appeal...
Tribunals and Inquiries: consequential and other amendments
After section 29 insert— Practice directions (1) Directions about the procedure of the Appeal Tribunal may...
In section 30(3) (Employment Appeal Tribunal to regulate its own...
The Town and Country Planning (Scotland) Act 1997 is amended...
In Part 2 of Schedule 1 to the Northern Ireland...
In paragraph 5 of Schedule 6 (local inquiries held by...
In paragraph 8 of Schedule 7 (local inquiries held by...
In section 338 of the Greater London Authority Act 1999...
In Part 6 of Schedule 1 to the Freedom of...
Tribunals and Inquiries: consequential and other amendments
(1) Section 98 of the Courts Act 2003 (register of...
The Title Conditions (Scotland) Act 2003 is amended as follows....
In section 104(1) (rules as to when certain orders of...
In section 126 (rules as to fees chargeable by Lands...
In section 8 of the Planning and Compulsory Purchase Act...
(1) The Litigants in Person (Costs and Expenses) Act 1975...
In paragraph 6(5) of Schedule 1 to the Gender Recognition...
In section 25 of the Civil Contingencies Act 2004 (consultation...
The Constitutional Reform Act 2005 is amended as follows.
In section 109(5) (disciplinary powers: meaning of “senior judge”), after...
In Schedule 7 (protected functions of Lord Chancellor), in Part...
Tribunals and Inquiries: consequential and other amendments
(1) Schedule 14 (Judicial Appointments Commission: relevant offices and enactments)...
Tribunals and Inquiries: consequential and other amendments
Omit section 24(2) of the Estate Agents Act 1979 (Council...
The Town and Country Planning Act 1990 is amended as...
Insurance companies: transfers etc
The following provisions of this Schedule are to be taken...
For the purposes of this Part of this Schedule—
(1) Sub-paragraphs (2) and (3) apply where—
(1) In this paragraph “opt-in election” means an election under...
(1) Sub-paragraph (2) applies if— (a) a person, as a...
The Judicial Pensions and Retirement Act 1993 (c. 8) is...
(1) Section 1 (application of Part 1: judicial pensions) is...
In section 9(4) (contribution towards cost of surviving spouse's, surviving...
(1) In section 12(1) (transfer of accrued benefits under judicial...
After section 12 insert— Transfer of rights under other public...
In section 23 (which provides that Schedule 2 does not...
(1) The Lord Chancellor may by order make provision for...
(1) For the purposes of this Part of this Schedule—...
Paragraphs 5 to 8 apply where a person holds a...
(1) Subject to paragraph 8(1) (persons who held certain judicial...
(1) Sub-paragraphs (2) and (3) apply where, immediately before the...
(1) Sub-paragraph (2) applies where— (a) immediately before the relevant...
(1) If— (a) sub-paragraph (2) of paragraph 2 of Schedule...
(1) Sub-paragraph (3) applies in respect of a person on...
(1) Paragraph 2A of the Schedule to the War Pensions...
(1) Paragraph 1(1)(a) of Schedule 3 to the Misuse of...
(1) Paragraph 3(2) of Schedule A1 to the Consumer Credit...
(1) Paragraph 4(1)(a) of Schedule 3 to the Industry Act...
(1) The Supreme Court Act 1981 (c. 54) is amended...
In section 130(2) of the Representation of the People Act...
In section 9 of the County Courts Act 1984 (c....
(1) Paragraph 5 of Schedule 2 to the Reserve Forces...
(1) Paragraph 2 of Schedule 4 to the Transport Act...
(1) Section 12(5) of the Animals (Scientific Procedures) Act 1986...
(1) Paragraph 1(1)(a) of Schedule 7 to the Insolvency Act...
(1) Section 109 of the London Building Acts (Amendment) Act...
(1) Section 145(3) of the Copyright, Designs and Patents Act...
In section 41 of the Courts and Legal Services Act...
(1) The Child Support Act 1991 (c. 48) is amended...
In Schedule 1B to the Charities Act 1993 (c. 10)...
(1) Schedule 12 to the Value Added Tax Act 1994...
(1) Section 77(2) of the Trade Marks Act 1994 (c....
(1) Sections 96(7) and 264(6) of the Merchant Shipping Act...
In paragraph 1(1)(a) of Schedule 6 to the Police Act...
In section 334(1) of the Education Act 1996 (c. 56)...
(1) The Social Security Act 1998 (c. 14) is amended...
(1) Paragraph 2A(2) of the Schedule to the Pensions Appeal...
(1) Section 6(5) of the Data Protection Act 1998 (c....
In paragraph 2(2) of the Schedule to the Protection of...
(1) Paragraph 11 of Schedule 7 to the Immigration and...
(1) Paragraph 1(1) of Schedule 3 to the Regulation of...
(1) Schedule 13 to the Financial Services and Markets Act...
(1) The Land Registration Act 2002 (c. 9) is amended...
(1) Paragraph 1 of Schedule 2 to the Enterprise Act...
(1) Paragraph 2(1) of Schedule 4 to the Nationality, Immigration...
(1) The Courts Act 2003 (c. 39) is amended as...
In section 81(2)(a) of the Traffic Management Act 2004 (c....
In paragraph 13(1) of Schedule 9 to the Agriculture Act...
(1) Schedule 4 to the Pensions Act 2004 (c. 35)...
(1) Section 25 of the Constitutional Reform Act 2005 (c....
In paragraph 1(2) of Schedule 3 to the Education Act...
(1) Paragraph 2 of Schedule 8 to the Gambling Act...
(1) Schedule 13 to the National Health Service Act 2006...
(1) This Part of this Schedule contains amendments of enactments...
(1) In section 6 of the Appellate Jurisdiction Act 1876...
(1) In section 28(2) of the Courts-Martial (Appeals) Act 1951...
(1) In section 29(2)(a) of the Betting, Gaming and Lotteries...
(1) In section 17(1)(a) of the Commons Registration Act 1965...
(1) Section 2(2) of the Lands Tribunal Act 1949 (c....
(1) In section 73(4) of the Road Traffic Act 1991...
(1) The Courts-Martial (Appeals) Act 1951 (c. 46) is amended...
In section 12(2) of the City of London (Courts) Act...
(1) Section 4(2) of the Taxes Management Act 1970 (c....
(1) The Courts Act 1971 (c. 23) is amended as...
Technical provisions made by general insurers
The Supreme Court Act 1981 is amended as set out...
(1) This paragraph applies to a person holding office as...
The Judicial Pensions and Retirement Act 1993 is amended as...
In section 26(7) (certain offices for which retirement date is...
(1) Schedule 5 (“the relevant offices” for the purposes of...
In section 64(2) of the Courts Act 2003 (power to...
In Part 2 of Schedule 14 to the Constitutional Reform...
In section 100 (district judges), after subsection (4) insert—
(1) Section 102 (deputy district judges) is amended as follows....
(1) This paragraph applies to a person holding office as...
The County Courts Act 1984 is amended as set out...
In section 6 (district judges), after subsection (6) insert—
(1) Section 8 (deputy district judges) is amended as follows....
In section 9(qualifications for appointment as a district judge, or...
In section 147(1) (interpretation of Act), in the definition of...
Friendly societies: transfers to insurance companies etc
(1) Using the procedure in this Schedule to recover a...
An enforcement agent may take control of goods only if...
(1) Subject to paragraphs 9 and 10 and to any...
(1) Unless sub-paragraph (2) applies, an enforcement agent may not...
(1) To take control of goods an enforcement agent must...
(1) An enforcement agent may enter relevant premises to search...
(1) If an enforcement agent applies to the court it...
(1) This paragraph applies where goods on any premises have...
Where paragraph 18 , 18A, 19 or 19A applies, an...
This paragraph applies if these conditions are met—
(1) This paragraph applies if these conditions are met—
(1) This paragraph applies if these conditions are met—
(1) This paragraph applies if these conditions are met—
(1) In this Schedule “enforcement agent” means an individual authorised...
(1) This paragraph applies if an enforcement agent has power...
(1) This paragraph applies if an enforcement agent is applying...
(1) The court may not issue a warrant under paragraph...
Paragraphs 24 to 30 apply where an enforcement agent has...
(1) The power to enter and any power to use...
(1) The enforcement agent may enter and remain on the...
(1) The enforcement agent must on request show the debtor...
(1) The enforcement agent may take other people onto the...
(1) After entering the premises the enforcement agent must provide...
If the premises are occupied by any person apart from...
(1) In this Schedule— “amount outstanding” is defined in paragraph...
The enforcement agent must leave the premises as effectively secured...
(1) If the enforcement agent applies to the court it...
(1) The enforcement agent may not exercise any power under...
(1) If the enforcement agent takes control of goods on...
(1) If an enforcement agent takes control of goods he...
(1) An enforcement agent must take reasonable care of controlled...
(1) Before the end of the minimum period, the enforcement...
(1) An enforcement agent must sell or dispose of controlled...
Paragraphs 39 to 42 apply to the sale of controlled...
(1) The sale must not be before the end of...
(1) For the purposes of any enforcement power, the property...
(1) Before the sale, the enforcement agent must give notice...
(1) The sale must be by public auction unless the...
Regulations may make further provision about the sale of controlled...
(1) Regulations may make provision about the place of sale...
(1) The enforcement agent and any person permitted by him—...
(1) The enforcement agent must on request show the debtor...
The enforcement agent must leave the premises as effectively secured...
Paragraphs 48 and 49 apply to securities as controlled goods....
(1) Regulations may make provision about how securities are to...
(1) The creditor may sue in the name of the...
(1) An assignment or transfer of any interest of the...
(1) Proceeds from the exercise of an enforcement power must...
(1) A purchaser of controlled goods acquires good title, with...
Paragraphs 53 and 54 apply to controlled goods other than—...
(1) Controlled goods are abandoned if the enforcement agent does...
(1) If controlled goods are abandoned then, in relation to...
Paragraphs 56 and 57 apply to securities as controlled goods....
(1) Securities are abandoned if the enforcement agent does not...
(1) If securities are abandoned then, in relation to the...
(1) This paragraph applies where the debtor pays the amount...
(1) This paragraph applies if a further step is taken...
(1) For the purposes of any enforcement power the property...
(1) This paragraph applies where a person makes an application...
(1) This Schedule applies as follows where an interest of...
(1) Regulations may make provision for the recovery by any...
(1) Any liability of an enforcement agent or related party...
(1) Any liability of an enforcement agent or related party...
(1) Paragraphs 63 and 64— (a) do not affect the...
(1) This paragraph applies where an enforcement agent—
If a debtor wrongfully interferes with controlled goods and the...
(1) A person is guilty of an offence if he...
This Schedule is subject to sections 183, 184 and 346...
(1) An enforcement agent may not take control of goods...
(1) An enforcement agent may not take control of goods...
An enforcement agent may take control of goods only if...
The Inclosure Act 1773 is amended as follows.
In section 159 (recovery of penalties and forfeitures) for the...
In section 54 of the Land Drainage Act 1991 (powers...
The Social Security Administration Act 1992 is amended as follows....
In section 71 (overpayments: general), in subsection (10)(a) for “by...
In section 75 (overpayments of housing benefit), in subsection (7)(a)...
(1) Section 121A (recovery of contributions etc in England and...
The Local Government Finance Act 1992 is amended as follows....
In section 14 (administration, penalties and enforcement), after subsection (3)...
(1) Schedule 4 (enforcement: England and Wales) is amended as...
Schedule A1 to the Trade Union and Labour Relations (Consolidation)...
(1) Paragraph 19E is amended as follows.
The Railways Clauses Act 1863 is amended as follows.
(1) Paragraph 28 is amended as follows.
(1) Paragraph 120 is amended as follows.
In section 27 of the Railways Act 1993 (transfer of...
(1) The Finance Act 1994 is amended as follows.
After section 10 insert— Breaches of controlled goods agreements (1) This section applies where an enforcement agent acting under...
In section 11 (breaches of walking possession agreements), for subsection...
(1) Schedule 7 (insurance premium tax) is amended as follows....
The Value Added Tax Act 1994 is amended as follows....
In section 48 (VAT representatives), in subsection (7A) after “enforcement”...
After section 67 (failure to notify and unauthorised invoices) insert—...
In section 33 (recovery of money by distress) at the...
In section 68 (breach of walking possession agreements) for subsection...
In section 10 of the Pensions Act 1995 (civil penalties),...
Schedule 5 to the Finance Act 1996 (landfill tax) is...
After paragraph 23 insert— Controlled Goods Agreements (1) This paragraph applies where an enforcement agent acting under...
In paragraph 24, for sub-paragraph (4) substitute—
In section 15 of the Employment Tribunals Act 1996 (enforcement),...
(1) Section 51 of the Finance Act 1997 (enforcement by...
In section 7 of the Social Security (Recovery of Benefits)...
. . . . . . . . . ....
In section 5 of the Road Traffic (NHS Charges) Act...
In section 34 (several names in one warrant) at the...
In section 216 of the Greater London Authority Act 1999...
The Powers of Criminal Courts (Sentencing) Act 2000 is amended...
(1) Section 78 (limit on magistrates' courts' power to impose...
(1) Section 163 (general definition) is amended as follows.
In Schedule 17 to the Financial Services and Markets Act...
Schedule 6 to the Finance Act 2000 (climate change levy)...
After paragraph 89 insert— Controlled goods agreements (1) This paragraph applies where an enforcement agent acting under...
In paragraph 90 for sub-paragraph (5) substitute—
In section 104 of the Postal Services Act 2000 (inviolability...
Schedule 5 to the Finance Act 2001 (aggregates levy: recovery...
The Summary Jurisdiction (Process) Act 1881 is amended as follows....
After paragraph 14 insert— Controlled goods agreements (1) This paragraph applies where an enforcement agent acting under...
In paragraph 15 for sub-paragraph (5) substitute—
The Proceeds of Crime Act 2002 is amended as follows....
In section 58 (restraint orders: restrictions), in subsection (2) after...
In section 59 (enforcement receivers: restrictions), in subsection (2) after...
In section 60 (Director's receivers: restrictions), in subsection (2) after...
In section 253 (interim receiving orders: restriction on proceedings and...
(1) Schedule 12 to the Finance Act 2003 (stamp duty...
The Courts Act 2003 is amended as follows.
In Part 9 of Schedule 5 (operation of collection orders...
In section 5 (provision as to execution of process) after...
In Schedule 6 (discharge of fines by unpaid work), in...
(1) Schedule 7 (High Court writs of execution) is amended...
In section 155 of the Health and Social Care (Community...
The Criminal Justice Act 2003 is amended as follows.
(1) Section 154 (general limit on magistrates' power to impose...
In section 305 (interpretation of Part 12) after subsection (1)...
In the Traffic Management Act 2004 omit—
In section 955(4) of the Income Tax Act 2007 (proceedings...
In section 8 (definitions) after “warrant of distress,” insert “...
The Bills of Sale Act (1878) Amendment Act 1882 is...
In section 7 (bill of sale with power to seize...
In section 14 (bill of sale not to protect chattels...
(1) Section 4 (expenses how to be defrayed) is amended...
In section 20 of the Sheriffs Act 1887 (fees and...
In section 17 of the Deeds of Arrangement Act 1914...
(1) Section 6 of the Maintenance Orders (Facilities for Enforcement)...
In section 8 of the Agricultural Credits Act 1928 (supplemental...
In section 2 of the Reserve and Auxiliary Forces (Protection...
In section 5 of the Agriculture (Miscellaneous Provisions) Act 1954...
In section 39 of the Criminal Justice Act 1961 (interpretation)...
The Compulsory Purchase Act 1965 is amended as follows.
(1) Section 13 (refusal to give possession to acquiring authority)...
Omit section 29 (irregularities in proceedings under the Act).
(1) Section 16 (assessments to be levied for the improving...
In section 104 of the Criminal Justice Act 1967 (general...
In section 12 of the Sea Fisheries Act 1968 (recovery...
The Taxes Management Act 1970 is amended as follows.
(1) Section 61 (distraint by collectors) is amended as follows....
In section 62 (priority of claim for tax) at the...
In section 41 of the Administration of Justice Act 1970...
In section 3 of the Attachment of Earnings Act 1971...
In section 66 of the Criminal Justice Act 1972 (interpretation...
In section 1 of the Rehabilitation of Offenders Act 1974...
The Patents Act 1977 is amended as follows.
In the Oaths Act 1775 (justices to administer oaths for...
In section 41 (amount of compensation of employees), in subsection...
In section 61 (proceedings for infringement of patent), in subsection...
In section 93 (enforcement of orders for costs), in paragraph...
In section 107 (costs and expenses in proceedings before the...
In section 149 of the Customs and Excise Management Act...
The Magistrates' Courts Act 1980 is amended as follows.
(1) Section 76 (enforcement of sums adjudged to be paid)...
In section 77 (postponement of issue of warrant), in subsection...
(1) Section 79 (release from custody and reduction of detention...
In section 80 (application of money found on defaulter to...
The Sale of Farming Stock Act 1816 ceases to have...
In section 81 (enforcement of fines imposed on young offenders)...
(1) Section 82 (restriction on power to impose imprisonment for...
In section 87 (enforcement of payment of fines by High...
(1) Section 87A (fines imposed on companies) is amended as...
In section 88 (supervision pending payment) in subsections (4) and...
In section 96 (civil debt: complaint for non-payment), in subsection...
In section 120 (forfeiture of recognizance), in subsection (4) for...
(1) In section 125 (warrants) subsection (2) is amended as...
(1) Section 125A (civilian enforcement officers) is amended as follows....
In section 125B (execution by approved enforcement agency), in subsection...
In the Judgments Act 1838 omit section 12 (sheriff may...
In section 125CA (power to make disclosure order), in subsection...
(1) Section 125D (execution by person not in possession of...
In section 133 (consecutive terms of imprisonment) in subsections (4)...
(1) Section 150 (interpretation) is amended as follows.
Omit section 151.
In Schedule 4A (powers of authorised officers executing warrants), omit...
(1) Section 43ZA of the Supreme Court Act 1981 (power...
In section 5 of the British Fishing Boats Act 1983...
The County Courts Act 1984 is amended as follows.
(1) Section 85 (execution of judgments or orders for payment...
(1) In section 91 of the Lands Clauses Consolidation Act...
(1) Section 86 (execution of orders for payment by instalments)...
(1) Section 87 (execution to be superseded on payment) is...
Omit sections 89 to 91.
In section 92 (penalty for rescuing goods seized), after subsection...
Omit sections 93 to 98 and 100.
In section 101 (interpleader by district judge), after subsection (3)...
Omit sections 102 and 103.
In section 104 (information as to writs and warrants of...
Omit section 123.
(1) Section 124 (liability of bailiff for neglect to levy...
The Inclosure Act 1845 is amended as follows.
In section 125 (irregularity in executing warrants) in subsection (1)...
(1) Section 126 (actions against bailiffs acting under warrants) is...
In section 147 (interpretation) in subsection (1) omit the definition...
In the Finance Act 1984 omit section 16 (unpaid car...
In paragraph 29 of Schedule 2B to the Gas Act...
In section 436(1) of the Insolvency Act 1986 (expressions used...
(1) Section 15 of the Dartford-Thurrock Crossing Act 1988 (termination:...
The Local Government Finance Act 1988 is amended as follows....
After section 62 insert— Recovery by taking control of goods...
(1) Schedule 9 (non-domestic rating: administration) is amended as follows....
In section 151 (recovery of share of expenses) for “levied...
In paragraph 11 of Schedule 6 to the Electricity Act...
In section 180 of the Companies Act 1989 (proceedings against...
(1) Paragraph 3 of Schedule 1 to the New Roads...
The Child Support Act 1991 is amended as follows.
(1) Section 35 (enforcement of liability orders by distress) is...
In section 39A (commitment to prison and disqualification from driving),...
In section 40 (commitment to prison) for subsection (4)(a)(i) substitute—...
In section 40B (disqualification from driving: further provision) for subsection...
In section 179 of the Water Industry Act 1991 (vesting...
In Schedule 15 to the Water Resources Act 1991 (supplemental...
The Distress for Rent Act 1689 ceases to have effect....
In section 112 of the Inclosure Act 1845 (recovery of...
(1) Section 38 of the Markets and Fairs Clauses Act...
(1) Section 1 of the Sequestration Act 1849 (sequestrator enabled...
(1) The Landlord and Tenant Act 1851 ceases to have...
The Common Law Procedure Act 1852 is amended as follows....
In section 210 (proceedings in ejectment by landlord for non-payment...
After that section insert— Conditions relating to commercial rent arrears...
(1) In section 64 of the Improvement of Land Act...
(1) The Railway Rolling Stock Protection Act 1872 ceases to...
The Law of Distress Amendment Act 1888 ceases to have...
In the Landlord and Tenant Act 1709 omit the following—...
The Law of Distress Amendment Act 1908 ceases to have...
The Law of Property Act 1925 is amended as follows....
In section 109 (powers etc. of receiver appointed by mortgagee),...
Section 121(2) ceases to have effect.
In section 150 (surrender of a lease, without prejudice to...
In section 162 (restrictions on the perpetuity rule) in subsection...
In section 189 (indemnities against rents) omit subsection (1).
(1) Section 190 (equitable apportionment of rents and remedies for...
(1) Section 26 of the Administration of Estates Act 1925...
In section 15 of the Leasehold Reform Act 1967 (terms...
In the Landlord and Tenant Act 1730 omit section 5....
In section 85 of the Agriculture Act 1970 (exemption for...
Section 8 of the Rent (Agriculture) Act 1976 ceases to...
The Rent Act 1977 is amended as follows
In section 141(5) (county court jurisdiction) (until its repeal by...
Section 147 ceases to have effect.
The Limitation Act 1980 is amended as follows
In section 19 (time limit for actions to recover rent)...
In section 38 (interpretation) omit “rentcharges and” and “rent or”....
The County Courts Act 1984 is amended as follows.
Section 116 ceases to have effect.
In the Distress for Rent Act 1737 the following cease...
In section 139, for subsection (1)(c) substitute—
The Agricultural Holdings Act 1986 is amended as follows.
Omit sections 16 to 19.
In section 24 (restriction of landlord's remedies for breach of...
(1) Section 347 of the Insolvency Act 1986 (distress etc.)...
Omit section 19 of the Housing Act 1988.
In section 179 of the Water Industry Act 1991 (vesting...
In section 57 of the Leasehold Reform, Housing and Urban...
In Schedule 7 to the Constitutional Reform Act 2005 (protected...
The Deserted Tenements Act 1817 ceases to have effect.
(1) In section 67 of the Fines and Recoveries Act...
The Metropolitan Police Courts Act 1840 ceases to have effect....
The Execution Act 1844 ceases to have effect.
(1) In section 11 of the Lands Clauses Consolidation Act...
This Schedule amends the Attachment of Earnings Act 1971 (c....
After section 14(1) insert— (1A) Where in any proceedings the...
In section 14(2) (powers of court after attachment of earnings...
After section 14(2) insert— (2A) At any time when a...
In section 14(4) (rules of court about notice of application...
After section 14(4) insert— (4A) In a case where the...
In section 14(5) (certain statements in proceedings for making or...
(1) Section 15(1) is amended as follows.
(1) Section 17(3) (rules of court made in connection with...
After section 17(3) insert— (4) Section 6(1A) applies to a...
Section 23 is amended as follows.
(1) For section 6(1)(a) (instruction to employer to make deductions...
In subsection (1) (failure of debtor to attend hearing)—
After subsection (1) insert— (1ZA) In subsection (1) “relevant notice”...
In subsection (2)(c) and (f) (offences related to attachment of...
After section 6 insert— The fixed deductions scheme (1) In this Act “fixed deductions scheme” means any scheme...
After section 9(1) (power of court to vary order) insert—...
After section 9 insert— Suspension of fixed deductions orders (1) The county court must make an order suspending a...
In section 25(1) (meaning of particular words and phrases) insert...
After Schedule 3 insert— SCHEDULE 3A Changing the basis of...
In section 5(3) (power of county court to direct existing...
In section 14(1) (power of court to order debtor and...
(1) Section 4 of the Attachment of Earnings Act 1971...
(1) Paragraph 4 of Schedule 1 to the Housing Act...
(1) The Police Act 1997 is amended as follows.
(1) Paragraph 3 of Schedule 3 to the Criminal Justice...
(1) Schedule 2 to the Police Reform Act 2002 (the...
(1) Paragraph 7 of Schedule 4 to the Railways and...
(1) Section 98 of the Courts Act 2003 (register of...
(1) Schedule 6A to the Magistrates' Courts Act 1980 (fines...
(1) Section 429 of the Insolvency Act 1986 (disabilities on...
(1) Section 440 (extent: Scotland) is amended as follows.
(1) Section 12 of the Company Directors Disqualification Act 1986...
Omit section 13 of the Courts and Legal Services Act...
(1) Section 72 of the Charities Act 1993 (persons disqualified...
(1) Section 29 of the Pensions Act 1995 (persons disqualified...
(1) The Police Act 1996 is amended as follows.
Part 7A of the Insolvency Act 1986
Pensions schemes: abolition of relief for life assurance premium contributions etc
The Insolvency Act 1986 (c. 45) is amended as follows....
In section 415A (fees orders: general), before subsection (1) insert—...
In section 418(1) (monetary limits)— (a) at the beginning of...
(1) Section 426A (disqualification from Parliament) is amended as follows....
(1) Section 426B (devolution) is amended as follows.
(1) Schedule 9 is amended as follows.
(1) The Table in Schedule 10 (punishment of offences) is...
(1) Section 11(1) of the Company Directors Disqualification Act 1986...
In section 183(2) of the Employment Rights Act 1996 (c....
(1) In section 31 (disqualification of bankrupt) in subsection (1)—...
After section 274 insert— Debtor who meets conditions for a...
In section 384(2)(meaning of prescribed amount)— (a) at the beginning...
(1) Section 385(1) (definitions) is amended as follows.
(1) Section 390 (persons not qualified to act as insolvency...
(1) Section 399 (appointment etc of official receivers) is amended...
In section 412(1) (individual insolvency rules) for “Parts VIII to...
(1) Section 415 (fees orders) is amended as follows.
The first column of this table lists the matters referred...
A matter listed in the first column includes the aspects...
Amendments and repeals consequential on extension of HMRC powers
In Part 2 of Schedule 1 to the Local Government...
In Part 2 of Schedule 5 to the Regional Development...
In Part 2 of Schedule 5 to the Postal Services...
In Part 4 of Schedule 28 to the Local Government,...
In Part 2 of Schedule 19 to the Highways Act...
In Part 2 of Schedule 3 to the Gas Act...
In Part 3 of Schedule 5 to the Channel Tunnel...
In Part 3 of Schedule 10 to the Housing Act...
In Part 2 of Schedule 3 to the Electricity Act...
In Part 3 of Schedule 20 to the Leasehold Reform,...
In Part 3 of Schedule 4 to the Channel Tunnel...
Amendments connected with Gambling Act 2005
Meaning of "recognised stock exchange" etc
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- Use the CIS online service (opens in a new tab) Detailed Guidance
- Pay a CIS late filing penalty (opens in a new tab) Detailed Guidance
- Reasonable excuses for tax penalty appeals (opens in a new tab) Detailed Guidance
- Tax appeals (opens in a new tab) Detailed Guidance
- CIS contractor obligations on GOV.UK (opens in a new tab) Detailed Guidance
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HMRC
PrimaryHM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
The Insolvency Service
Administers compulsory company liquidations and personal bankruptcies. Investigates director misconduct and can seek disqualification orders. Manages redundancy payments from the National Insurance …
Valuation Office Agency
Executive agency of HMRC. Provides property valuations for council tax and business rates. Maintains the rating list used to calculate business rates. …
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