Part 6: Administration and enforcement Section 51 and Schedule 8: Enforcement by deduction from accounts Details of the section and Schedule Part 2: Miscellaneous Amendments
Paragraphs 25 – 42 contain miscellaneous amendments to other Acts of Parliament. Notably, a number of amendments are made to the Insolvency Act 1986 ("IA 1986") . These have the effect of restricting HMRC’s ability to use DRD in specified insolvency situations. Their intention is to mirror a number of the restrictions which apply under IA 1986 to HMRC’s ability to use its existing powers to enforce against goods, or seek attachment of money held in accounts, paragraphs 26-33 amend the IA 1986 in respect of England and Wales, while paragraphs 34-39 amend the Insolvency (Northern Ireland) Order 1989.