65 Magistrates' courts
Taxes Management Act 1970 (1970 c 9) | Legislation

Court proceedings

65  Magistrates' courts

(1)     [Any amount due and payable by way of income tax, capital gains tax or corporation tax which does not exceed £2,000] shall, without prejudice to any other remedy, be recoverable summarily as a civil debt by proceedings commenced in the name of a collector.

(2)     All or any of the sums due in respect of tax

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