Distraint and sale: authorised officers may seize and sell movable property using attachment procedures to recover tax claims. An Assessing Officer or Tax Recovery Officer is authorised under section 226(5) to effect distraint and sale of movable property; such distraint and sale must, as far as practicable, be conducted in the same manner as attachment and sale by actual seizure, with the provisions of the Second Schedule relating to attachment and sale applying, so far as may be, to these distraint proceedings.