Version Superseded: 21/07/2008
Point in time view as at 07/04/2005. This version of this provision has been superseded.
Commissioners for Revenue and Customs Act 2005, Section 25 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(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.
(2)A solicitor member of the Commissioners' staff may act as a solicitor in connection with civil proceedings relating to a function of the Revenue and Customs.
(3)A legally qualified member of the Commissioners' staff may conduct county court proceedings relating to a matter specified in section 7.
(4)A court shall grant any rights of audience necessary to enable a person to exercise a function under this section.
(5)In this section—
(a)a reference to a function of the Revenue and Customs is a reference to a function of—
(i)the Commissioners, or
(ii)an officer of Revenue and Customs,
(b)a reference to civil proceedings is a reference to proceedings other than proceedings in respect of an offence,
(c)a reference to county court proceedings is a reference to civil proceedings in a county court,
(d)the reference to a legally qualified member of the Commissioners' staff is a reference to a member of staff who has been admitted as a solicitor, or called to the Bar, whether or not he holds a practising certificate, and
(e)the reference to a solicitor member of the Commissioners' staff—
(i)except in relation to Scotland, is a reference to a member of staff who has been admitted as a solicitor, whether or not he holds a practising certificate,
(ii)in relation to Scotland, is a reference to a member of staff who has been admitted as a solicitor and who holds a practising certificate.
Commencement Information
I1S. 25 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
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