32. Valuation of controlled goods
(1) This rule applies where an enforcement agent makes (paragraph (2)) or obtains (paragraph (3)) a valuation of controlled goods as required by paragraph 23(1) of Schedule 1.
(2) Where the enforcement agent makes the valuation —
(a) the valuation must be in writing, be signed by the enforcement agent and set out —
(i) the enforcement agent's name, the reference number or numbers and the date of the valuation; and
(ii) where appropriate, a separate value for each item of goods of which control has been taken; and
(b) the enforcement agent must provide a copy of the written valuation, once made, to the debtor and any co-owner.
(3) Where the enforcement agent obtains the valuation the enforcement agent must —
(a) only instruct a qualified independent valuer;
(b) instruct the valuer to make a written valuation and, where appropriate, to value each item of goods separately; and
(c) provide a copy of the written valuation, once made by the valuer, to the debtor and any co-owner.