The Civil Procedure Rules 1998

Summary applications to the Court in certain revenue matters E+W

Rule 8—(1) This rule applies to applications under section 14 of the Crown Proceedings Act 1947(1).

(2) An application to which this rule applies shall be made by claim form.

(3) The person from whom any account or information or payment is claimed or by whom any books are required to be produced must be made a defendant to the application.

(4) A claim form under this rule—

(a) must be entitled in the matter or matters out of which the need for the application arises and in the matter of the Crown Proceedings Act 1947; and

(b) must refer to the enactment under which the account or information or payment or the production of books is claimed and, where information is claimed, must show (by appropriate questions or otherwise) what information is required.

(5) Upon any application to which this rule applies, a witness statement or affidavit by a duly authorised officer of the Government department concerned setting out the state of facts upon which the application is based and stating that he has reason to think that those facts exist shall be evidence of those facts; and if evidence is filed disputing any of those facts, further evidence may be filed and the Court may either decide the matter upon the witness statements or affidavits (after any cross-examination that may have been ordered) or may direct that it be decided by oral evidence in Court.

(6) An order in favour of the Crown on an application to which this rule applies shall, unless the Court otherwise determines, name a time within which each of its terms is to be complied with.

(8) Nothing in this rule shall, in relation to any case in which the only remedy claimed by the Crown is the payment of money, be construed as requiring the Crown to proceed by way of an application to which this rule applies or as preventing the Crown from availing itself of any other procedure which is open to it under these rules.

(1)

1947 c. 44; section 14 was amended by the Finance Act 1975 (c. 7), section 52(1), schedule 12, paragraph 28; by the Inheritance Tax Act 1984 (c. 51), section 276, schedule 8, paragraph 2; and by the Finance Act 1972 (c. 41), section 55.