25 Conduct of civil proceedings
Commissioners for Revenue and Customs Act 2005 (2005 c 11) | Legislation

25  Conduct of civil proceedings

(1)     An officer of Revenue and Customs or a person authorised by the Commissioners may conduct civil proceedings, in a magistrates' court or in the sheriff court, relating to a function of the Revenue and Customs.

[(1A)     An officer of Revenue and Customs or a person authorised by the Commissioners may conduct county court proceedings for the recovery of an amount payable to the Commissioners under or by virtue of an enactment or under a contract settlement.]

(2)     A solicitor member of

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