If a person neglects or refuses to pay the sum charged, upon demand made by the collector, the collector may distrain upon the goods and chattels of the person charged (in this section referred to as "the person in default".
A levy or warrant to break open shall be executed by, or under the direction of, and in the presence of, the collector.
A distress levied by the collector shall be kept for five days, at the costs and charges of a person in default.
The Treasury may by regulations make provision with respect to—
the fees chargeable on or in connection with the levying of distress, and
the costs and charges recoverable where distress has been levied;
and any such regulations shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of the House of Commons.
This section extends only to Northern Ireland.