Search Legislation

Finance Act 1984

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 57

 Help about opening options

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 1984, Section 57. Help about Changes to Legislation

57 Proceedings in magistrates’ courts and county courts.U.K.

(1)In section 65 of the Taxes Management Act 1970 (recovery of assessed tax in magistrates’ courts)—

(a)in subsection (1) for “£50" in each place where it occurs there shall be substituted “ £250 ”;

(b)in subsection (4) for the words from “in the manner" to the end there shall be substituted the words “ in proceedings under Article 62 of the Magistrates’ Courts (Northern Ireland) Order 1981 ”; and

(c)at the end of that section there shall be added the following subsection—

(5)The Treasury may by Order made by statutory instrument increase the sums specified in subsection (1) above; and any such statutory instrument shall be subject to annulment in pursuance of a resolution of the Commons House of Parliament.

F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1S. 57(2) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 137(3) (with s. 137(7))

Back to top

Options/Help