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(1)The Commissioners may make regulations with respect to the assessment and collection of the tax, and any such regulations may in particular apply with modifications for the purposes of this Part of this Act any of the enactments relating to the assessment and collection of income tax and provide for the assessment of the tax by officers appointed by them for that purpose.
(2)Where the amount of tax payable for any year in respect of a land unit is less than fifty pounds, the tax may, without prejudice to any other remedy, be recovered summarily as a civil debt, and section twenty-nine of the [11 & 12 Geo. 5. c. 32.] Finance Act, 1921, (which relates to evidence of payment of wages in proceedings under subsection (2) of section one hundred and sixty-nine of the Income Tax Act, 1918, for recovery of income tax) shall apply in the case of proceedings under this subsection and as if references therein to wages included references to salaries, fees and other emoluments.
Proceedings under this subsection shall be commenced in the name of some person authorised in that behalf by the Commissioners.
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