Provisions 20 to 27 concern entry into the premises, as permitted by paragraphs 14 to 16 of Schedule 12 to the Act, including the nature of entry or readmission, restrictions on entry, re-entry and retention in the premises, and the necessary communication of entry, where necessary under Schedule 12, paragraph 19A (violation of a specific provision concerning the use of appropriate force when reintroducing premises after the conclusion of an agreement on controlled goods – paragraphs 25 to 27). The first part of the regulations provides for the general interpretation (Rule 2), the application of the regulations (Rule 3) and the categories of goods excluded from performance in accordance with Annex 12 (provisions 4 and 5). These reflect on the whole the necessities of life. Since the goods may contain objects such as a houseboat that may be a person`s home, Rule 5 expressly excludes such objects. 4. At the time of closing the goods, the enforcement agent must issue a written fine with the debtor in accordance with Rule 16(3). 4. The Tribunal may make a decision under paragraph 3 only if it is satisfied that, in the event of non-execution of the order, it is likely that goods of the debtor will be transferred or otherwise sold on premises other than the premises in question, in order to prevent the goods from being controlled by the enforcement agent. (ii) the premises are premises where the goods have been deliberately removed in order to avoid controlling them; (b) where, in accordance with Rule 10( 2), the enforcement officer was prohibited from taking control of certain goods at the time of the initial importation (a control that cannot be carried away by goods when the goods are in service and the law enforcement officer considers that a breach of the peace would be likely if an attempt were made to take control of the goods).
Where the goods to be removed by a law enforcement officer are a vehicle, the vehicle must be secured by a decommissioning device, unless the debtor voluntarily hands over the vehicle keys. The vehicle must be secured where it is found or at a reasonable distance from that location [note 60] [note 61] [note 62]. In this case, there is urgency when a debt is owed to HMRC and they attempt to recover the debt by holding and selling the assets of the debtor company. Corporate debts to HMRC can be created in different ways: falling back on PAYE or if the company cannot pay its corporate tax, two examples….