The Distraint by Collectors (Fees, Costs and Charges) (Stamp Duty Penalties) Regulations 1999
These Regulations are made under section 61(6) of the Taxes Management Act 1970 which applies in relation to stamp duty penalties by virtue of the Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537). The Regulations make provisions for fees, costs and charges where a collector of taxes distrains upon the goods and chattels of a person who is in default in respect of a stamp duty penalty. The Regulations mirror the Distraint by Collectors (Fees, Costs and Charges) Regulations 1994 (S.I. 1994/236) which make similar provisions in respect of such distraint upon the goods and chattels of a person who is in default of income tax, capital gains tax or corporation tax.