Part 2 Court Proceedings
Finance Act 2003 (2003 c 14) | Legislation

Part 2 Court Proceedings

Civil proceedings in magistrates' court or court of summary jurisdiction

4

(1)     An amount not exceeding £2,000 due and payable by way of tax is in England and Wales or Northern Ireland recoverable summarily as a civil debt in proceedings brought in the name of the collector.

(2)     All or any of the sums recoverable under this paragraph that are—

(a)     due from any one person, and

(b)     payable to any one collector,

may be included in the same complaint, summons or other document required to be laid before or issued by justices.

Each

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