These regulations make provision relating to the procedure for taking control of goods under schedule 12 to the tribunals courts and enforcement act 2007 c 15 the act the act provides a. These regulations amend regulation 52 of the taking control of goods regulations 2013 si 2013 1894 to specify the minimum amount of outstanding rent for the purposes of section 773 of the tribunal courts and enforcement act 2007 c15 the 2007 act which will apply to commercial rent arrears recovery during the relevant period as defined in section 82 of the coronavirus act . The act provides a new statutory code for taking control of goods in order to sell them to enforce the payment of debts replacing the process formerly known as distress by section 62 of the. Taking control of goods distraint if you live in england wales or northern ireland hm revenue and customs hmrc can take things you own and sell them to pay your debt this is called taking. The taking control of goods regulations 2013 is very clear on the only ways of taking control by entering a controlled goods agreement signed by appropriate person on the correct form a controlled goods agreement form by securing the goods on part or all of the premises and completing the correct form
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