The Taking Control of Goods (Fees) (Amendment) Regulations 2021
These Regulations amend the Taking Control of Goods (Fees) Regulations 2014 (“the Fees Regulations”) to clarify the application of VAT to the fees and disbursements in those Regulations and the recoverability of a sum equivalent to it, which is an enforcement cost, from the judgement debtor in particular circumstances, the details of which are set out below. In addition, the description of the charge in regulation 9(4) is amended to a fee instead of a disbursement.
Lifecycle
Department
Made
17 Nov 2021
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In force
09 Dec 2021
Enabling power
The Lord Chancellor makes the following Regulations in exercise of the powers conferred by section 90 of, and paragraphs 50 and 62 of Schedule 12 to, the Tribunals, Courts and Enforcement Act 2007.
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