137 County court proceedings

137  County court proceedings

(1)     In section 25 of CRCA 2005 (conduct of civil proceedings)—

(a)     after subsection (1) insert—

“(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

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