What is levy abandonment?

When a bailiff takes control of goods, then decides not to take further enforcement action, the goods become abandoned.^[1]

The bailiff must give notice of abandonment and the form and content of the notice must comply with regulations.^[2]

^{[1] Paragraph 54 of Schedule 12 of the Tribunals, Courts and Enforcement Act 2007
[2] Regulation 47 of the Taking Control of Goods Regulations 2013}