Schedule 4 to the 1988 Act (community charges: enforcement) shall be amended as follows.
In paragraph 7 (distress), after sub-paragraph (3) there shall be inserted the following sub-paragraph—
In paragraph 8 (commitment to prison), in sub-paragraph (1)(a), for the words "it appears to the authority that no (or insufficient) goods of the debtor can be found" there shall be substituted the words ." the person making the distress reports to the authority that he was unable (for whatever reason) to find any or sufficient goods of the debtor "
After paragraph 13 there shall be inserted the following paragraph—
In paragraph 15 (joint and several liability), in sub-paragraph (3), for the words "it appears to the authority concerned that no (or insufficient) goods of that person can be found" there shall be substituted the words ." the person making the distress reports to the authority that he was unable (for whatever reason) to find any or sufficient goods of the chargeable person "