[1.] In all cases where penalties, &c. are directed to be levied under Acts, justices are empowered to administer oaths &c. for levying such penalties, &c.E+W+S

In all cases where any penalty is directed to be levied or distress to be made, by any Act of Parliament now in force or hereafter to be made, it shall and may be lawful for any justice or justices acting under the authority of such Acts respectively, and he and they is and are hereby authorised and impowered to administer an oath or oaths, affirmation or affirmations, to any person or persons, for the purpose of levying such penalities or making such distresses respectively. [F1In this Act references to making a distress include references to using the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) to recover a sum.]