Subject to subsection (3) of this section, the duty on any goods shall constitute a charge on those goods until fully paid.

Subject to the provisions of this section, if any duty charged on any goods under this section is due and unpaid, the Collector may, whether or not the property in the goods has passed to a third party, take possession of the goods, and sell them or any part of them in satisfaction or part satisfaction of the charge.

Subsection (1) of this section shall not apply as against a purchaser of the goods for valuable consideration and without knowledge that the duty was owing but had not been paid.

For the purposes of this section, ‘purchaser’ means—

In any case where a person claims, at or before the taking of possession of the goods by the Collector, that he or she is a purchaser to whom subsection (3) of this section applies, and there is a dispute as to whether that subsection applies, the Collector may,—

pending the resolution of the dispute, and subsections (7) to (12) of this section shall apply.

In any case where—

the Collector shall, subject to subsection (7) of this section, retain possession of the goods pending the resolution of the dispute, and subsections (7) to (10) of this section shall apply.

Where any goods that the Collector has taken possession of or has directed a purchaser to retain under this section consist wholly or partly of any living creature or any thing which, in the opinion of the Collector, is of a perishable nature or which may otherwise lose its value if not sold as soon as possible, the Collector may, or the purchaser in possession or control of the goods may with the prior consent of the Collector, sell the goods, and the net proceeds of such sale shall be deemed to be substituted for the thing so sold.

The Collector or the purchaser of the goods may apply to the court for a declaration as to whether the goods were acquired by the purchaser for valuable consideration and without knowledge that the duty was owing and unpaid.

In any proceeding under subsection (8) of this section, where the purchaser and a person liable to pay the duty are related within the meaning of subsection (10) of this section, the onus of proving that the goods were acquired by the purchaser for valuable consideration and without knowledge that the duty was owing but unpaid shall be on the purchaser.

For the purposes of this section, one person is related to another person—

Any purchaser who, except with the consent of the Collector, takes any action in contravention of a direction given by the Collector under subsection (5) of this section, commits an offence and is liable on conviction on indictment,—

Any purchaser who, knowingly and without the consent of the Collector, takes any action in contravention of a direction given by the Collector under subsection (5) of this section, commits an offence and is liable on conviction on indictment,—

This section applies to the recovery of unpaid duty that is due in relation to goods by—

where the unpaid duty is a charge on the goods.

In any case to which this section applies, the provisions of section 279 of the Companies Act 1955, section 305 of the Companies Act 1993, and section 90 of the Insolvency Act 1967 shall not apply.

The Collector shall notify the assignee in bankruptcy or the liquidator or the receiver, as the case may be, that the unpaid duty constitutes a charge on the goods in accordance with section 154 of this Act.

Every notice under subsection (3) of this section shall be given within 60 days after,—

or, if there is a dispute as to whether section 154(3) of this Act applies, within 30 days after the dispute is resolved or determined.

If any duty to which this section applies is due and unpaid, the Collector may—

If the Collector values the property subject to the charge and claims for the balance of unpaid duty (if any) in accordance with subsection (5)(b) of this section, the valuation and claim must—

The official assignee or the liquidator or the receiver, as the case may be, may require production of any document referred to in subsection (6) of this section.

Where the Collector realises the property subject to the charge, the provisions of section 223 of this Act shall apply.

Where a claim is made by the Collector under subsection (6) of this section, the official assignee, liquidator, or receiver, as the case may be, must—

Where the official assignee, liquidator, or receiver, as the case may be,—

the official assignee, liquidator, or receiver, as the case may be, may, unless the Collector has realised the property, at any time, redeem the charge on payment of the assessed value.

The official assignee, the liquidator, or the receiver, as the case may be, may at any time, by notice in writing, require the Collector, within 30 days after receipt of the notice, to—

If—

the Collector shall be taken to have surrendered the charge to the official assignee, or liquidator, or receiver, as the case may be, under subsection (5)(d) of this section for the general benefit of creditors and the Collector may claim in the bankruptcy, liquidation, or receivership, as the case may be, in accordance with the provisions of section 154b of this Act.

Where the Collector has surrendered a charge under subsection (5)(d) of this section or is taken as having surrendered a charge under subsection (12) of this section, the Collector may, with the leave of the Court or the official assignee or the liquidator or the receiver, as the case may be, and subject to such terms and conditions as the Court or the official assignee or the liquidator or the receiver, as the case may be, thinks fit, at any time before the official assignee, liquidator, or receiver, as the case may be, has realised the property charged,—

This section applies to the recovery of unpaid duty—

Unpaid duty to which this section applies shall be paid in accordance with the following provisions of this section.

In the case of an individual who is declared bankrupt, the amount of any duty to which this section applies shall be paid in accordance with the requirements of section 104 of the Insolvency Act 1967.

In the case of a company that is in liquidation, the amount of any duty to which this section applies shall be paid in accordance with the requirements of section 286 of, and Schedule 8c to, the Companies Act 1955, or section 312 of, and the Seventh Schedule to, the Companies Act 1993, as the case may be.

In the case of a company in respect of the property of which a receiver is appointed in circumstances to which section 30 of the Receiverships Act 1993 applies, the amount of duty to which this section applies shall be paid in accordance with the requirements of section 30(2) of the Receiverships Act 1993.

In the case of an unincorporated body of persons (including a partnership or a joint venture or the trustees of a trust) that is put into liquidation, the amount of any duty to which this section applies shall be paid in accordance with section 17b of the Judicature Act 1908.

In the case of an unincorporated body of persons (including a partnership or a joint venture or the trustees of a trust) in respect of the property of which a receiver is appointed by the High Court, the amount of duty to which this section applies shall be paid in accordance with the directions of the Court.

This section applies notwithstanding anything in any other Act.

Nothing in this section or in section 154 or section 154a of this Act derogates from section 155 of this Act.”