SCHEDULE 4 Recovery of Contributions where Income Tax Recovery Provisions not Applicable

SCHEDULE 4 Recovery of Contributions where Income Tax Recovery Provisions not Applicable

Section 4

Interpretation

1

In any provision of this Schedule “authorised officer†means an officer of the Board authorised by them for the purposes of that provision.

Magistrates' courts

2

(1)     Any amount which—

(a)     is due by way of contributions or by way of interest or penalty in respect of contributions, and

(b)     does not exceed the prescribed sum,

shall, without prejudice to any other remedy, be recoverable summarily as a civil debt in proceedings commenced in the name of an authorised officer.

(2)     All or any of the sums due from any one person in respect of contributions, or interest or penalties in respect of contributions, (being sums which are by law recoverable summarily) may be included in the same complaint, summons, order, warrant or other document required by law to be laid before justices or to be issued by justices, and every such document shall, as respects each such sum, be construed as a separate

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