Taxes Management Act 1970

Court proceedings U.K.

65 Magistrates’ courts. [1952 s.78(1)(2)(5); 1965 Sch.X 1(1); 1966 Sch.VI 13.] U.K.

(1) Where—

(a) the amount of any tax for the time being due and payable under any assessment is less than [F1 £1,000], 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 [F1 £1,000],

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 .]

Subordinate Legislation Made

P1 S. 65: power previously exercised by S.I. 1989/1300.

P2 S. 65(5): s. 65(5) power exercised (16.7.1991) by S.I.1991/1625.

Textual Amendments

F1 Words in s. 65(1) substituted (1.9.1991) by S.I.1991/1625, art. 2.

F2 Finance Act 1984 (c. 43), s. 57(1).

F3 Finance Act 1984 (c. 43), s.57(1)(c).

Marginal Citations

M1 1964

(M) s.8(6).

66 County courts. [1964(M) s.8(1); 1965 Sch.X 1(1); 1966 Sch.VI 13.] U.K.

(1) [F4 Tax due and payable under any assessment may, in England and Wales, and in Northern Ireland where the amount does not exceed the limit specified in Article 10(1) of the County Courts (Northern Ireland) Order 1980,]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 .]

F6 (2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F7 (3) In this section as it applies in Northern Ireland the expression “county court” shall mean a county court held for a division under the County Courts (Northern Ireland) Order 1980.]

(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 F8 ] (general civil jurisdiction) shall apply for the purposes of this section in Northern Ireland .

Textual Amendments

F4 Words in s. 66(1) substituted by S.I. 1991/724, art. 2(8), Sch. Pt. I

F5 Finance 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.

F6 S. 66(2A) repealed by S.I. 1991/724, art. 2(8), Sch. Pt. I

F7 S. 66(3) substituted by S.I. 1991/724, art. 2(8), Sch. Pt. I

F8 S.I. 1980/397 (N.I.3), art 68(2), Sch. 1 Part II with effect from 19 April 1980.

Modifications etc. (not altering text)

C1 S. 66 extended by S.I. 1991/724, art. 2(1)(f)

C2 S. 66 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

S. 66 applied by Finance Act 1981 (c. 35), s.134, Sch.17 para.18 (special tax on banking deposits)

Marginal Citations

M2 1964

(M) s.8(3).

67 Inferior courts in Scotland. [1964(M) s.8(4); 1965 Sch.X 1(1); 1966 Sch.VI 13.] [1971 c.58.] U.K.

(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 F9 ] 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 . . . F10 .

M3 (2) Sections 65 and 66 above shall not apply in Scotland F11 .

Textual Amendments

F9 Finance 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).

F10 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..

F11 S.I. 1980 No.397 (N.I.3). Art 68(2)and Sch. 1 Part IIwith effect from 19 April 1980.

Marginal Citations

M3 1964

(M) s.8(4); Sch.VI.

68 High Court, etc. [1952 s.79; 1965 Sch.X 1(1); 1966 Sch.VI 13.] U.K.

(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.

M4 (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

M4 1952 s.522; 1965 Sch.X 1(1); 1966 Sch.VI 13.