Modifications etc. (not altering text)
C1Pt. 6 applied (with modifications) by The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743), reg. 14(2) (revoked (6.4.2007) by S.I. 2005/2045, Sch. 2)
(1)Where—
(a)the amount of any tax for the time being due and payable under any assessment is less than [£500 F1], or
(b)the tax under any assessment is payable by instalments and the sum for the time being due and payable in respect of any of those instalments is less than [£500 F1],
the tax 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 from any one person and payable to any one collector (being sums which are by law recoverable summarily) may, whether or not they are due under one assessment, be included in the same complaint, summons, order, warrant or other document required by law to be laid before justices or to be issued by justices, and every such document as aforesaid shall, as respects each such sum, be construed as a separate document and its invalidity as respects any one such sum shall not affect its validity as respects any other such sum.
(3)Proceedings under this section for the recovery of any tax charged under Schedule E may be brought in England and Wales at any time within one year from the time when the matter complained of arose.
M1(4)It is hereby declared that in subsection (1) above the expression “recoverable summarily as a civil debt” in respect of proceedings in Northern Ireland means recoverable [in proceedings under Article 62 of the Magistrates’ Courts (Northern Ireland) Order 1981 F2].
[(5)The Treasury may by order made by statutory instrument increase the sums specified in sub-section (1) above; and any such statutory instrument shall be subject to annulment in pursuance of a resolution of the Commons House of Parliament F3.]
Textual Amendments
F1S.I. 1989 No. 1300from September 1989.Previously
“£250”
by Finance Act 1984 s. 57(1).Previously
“£50”
F2Finance Act 1984 s. 57(1).Previously
“in the manner provided by the Summary Jurisdiction Acts for the recovery of sums declared under enactments of the Parliament of Northern Ireland(a) to be a debt recoverable summarily(b)”.
(a)
See theNorthern Ireland Constitution Act 1973 (c.36) s.40andSch.5 para.1—includes, from appointed day, a Measure of the Northern Ireland Assembly.
(b)
See— Finance Act 1935 s.34 (reproduced inPart II Vol.5)—application of theSummary Jurisdiction Acts (Northern Ireland).Income Tax (Sub-Contractors in the Construction Industry) Regns. 1975 (S.I. 1971 No.1960) (inPart III Vol.5) regns. 9to12recovery from contractor of sums deductible from payments to sub-contractors. Income Tax (Employments) Regulations 1973 (1973 No.334) (inPart III Vol.5) regn.28—recovery from employer of tax deductible under P.A.Y.E. scheme.Administration of Justice Act 1970 ss.11to14andSch.4 (inPart II Vol.5)—special enforcement provisions.
F3Finance Act 1984 s.57(1)(c).
Marginal Citations
M11964
(M) s.8(6).
(1)Where the amount of tax for the time being due and payable under any assessment does not exceed the [county court limit F4], the tax may, without prejudice to any other remedy, be sued for and recovered from the person charged therewith as a debt due to the Crown by proceedings in a county court commenced in the name of a collector.
M2[(2)An officer of the Board who is authorised by the Board to do so may address the court in any proceedings under this section in a county court in England and Wales F5.]
[(2A)In subsection (1) of this section “the county court limit” means the amount which for the time being is the county court limit for the purposes of section 16 of the County Courts Act 1984 F4.]
M3(3)In the application of subsection (1) of this section to Northern Ireland, for the reference to [the county court limit there shall be substituted a reference to the limit specified in F4] [section 10(1) of the County Courts (Northern Ireland) Order 1980 F6], and in this section as it applies in Northern Ireland the expression “county court” shall mean a county court held for a division under [that Order F6].
(4)Sections 21 and 42(2) of the Interpretation Act (Northern Ireland) 1954 shall apply as if any reference in those provisions to any enactment included a reference to this section, and Part III of the County Courts [(Northern Ireland) Order 1980 F6] (general civil jurisdiction) shall apply for the purposes of this section in Northern Ireland F7.
Textual Amendments
F4County Courts Act 1984 (c.28) s.148(1)andSch.2 para.36with effect from1August1984.Previously
“limit specified in section 40(1)(b) of the County Courts Act 1959 (money recoverable by statute), as for the time being in force”
insubs. (1)and
“section 40(1)(b) of the County Courts Act 1959 there shall be substituted a reference to”
insubs. (3).
F5Finance Act 1984 s.57(2).Previously
“(2) Any barrister who is an officer of the Board may appear in, conduct, defend and address the court in any legal proceedings under this section in a county court in England or Wales(a)”.
(a)
See alsoInland Revenue Regulation Act 1890 (c. 21, SIF 63:1) s.27 (reproduced inPart II Vol.5)—representation of Commissioners of Inland Revenue by solicitors in county court proceedings.
F6S.I. 1980 No.397 (N.I.3). Art 68(2)and Sch. 1 Part IIwith effect from 19 April 1980.
F7 See—Finance Act 1981 s.134andSch.17 para.18—application of this section to the special tax on banking depositsIncome Tax (Employments) Regulations 1973 (1973 No.334) (inPart III Vol.5) regn.28—recovery from employer of tax deductible under P.A.Y.E..Income Tax (Sub-Contractors in the Construction Industry) Regns. 1975 (S.I. 1975 No.1960) (in Part II Vol. 5) regns. 9to12—recovery from contractor of sums deductible underFinance Act 1971 s.29from payments to sub-contractors.Administration of Justice Act 1970 (inPart II Vol.5) ss.11to14andSch.4—special enforcement provisions.
Marginal Citations
M21964
(M) s.8(3).
M31964
(M) s.8(5)(7).
(1)In Scotland, where the amount of tax for the time being due and payable under any assessment [does not exceed the sum for the time being specified in section 35(1)(a) of the Sheriff Courts (Scotland) Act 1971 F8] the tax may, without prejudice to any other remedy, be sued for and recovered from the person charged therewith as a debt due to the Crown by proceedings commenced in the name of a collector in the sheriff court . . . F9.
M4(2)Sections 65 and 66 above shall not apply in Scotland F10.
Textual Amendments
F8Finance Act 1976 s.58(1)having effect on1September1976.From September1976 S.I. 1976 No.900substituted the sum of£500for the sum of£250previously stated in theSheriff Courts (Scotland) Act 1971 (c.58) s.35(1)(a).
F9 Sheriff's small debt court abolished from 1 September 1976 by Sheriff Courts (Scotland) Act 1971 (c.58), s.35(2). Words omitted repealed by Finance Act 1976 (c. 40), s.58(1), Sch.15 Part III from that date..
F10S.I. 1980 No.397 (N.I.3). Art 68(2)and Sch. 1 Part IIwith effect from 19 April 1980.
Marginal Citations
M41964
(M) s.8(4); Sch.VI.
(1)Any tax may be sued for and recovered from the person charged therewith in the High Court as a debt due to the Crown, or by any other means whereby any debt of record or otherwise due to the Crown can, or may at any time, be sued for and recovered, as well as by the other means specially provided by this Act for levying the tax.
M5(2)All matters within the jurisdiction of the High Court under this section shall be assigned in Scotland to the Court of Session sitting as the Court of Exchequer .
Modifications etc. (not altering text)
C3 S. 68 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)
S. 68 applied by Finance Act 1981 (c. 35), s.134, Sch.17 para.18 (special tax on banking deposits).
Marginal Citations
M51952 s.522; 1965 Sch.X 1(1); 1966 Sch.VI 13.