Modifications etc. (not altering text)
C1Pt. 6 applied by The Income Tax (Entertainers and Sportsmen) Regulations 1987 (S.I. 1987/530), reg. 11(3)
C2Pt. 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)
C3Pt. 6 modified (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 para. 39(2)(a) (with Sch. 18 para. 59(2)); S.I. 1998/3173, art. 2
C4Pt. 6: power to apply conferred (with effect in accordance with s. 114(2) of the amending Act) by Finance Act 1999 (c. 16), Sch. 17 para. 17(a)
C5Pt. 6 applied (with modifications) by The Income Tax (Employments) Regulations 1993 (S.I. 1993/744), reg. 49(7) (as amended (19.8.1999) by The Income Tax (Employments) (Amendment No. 3) Regulations 1999 (S.I. 1999/2155), regs. 1(1), 7)
C6Pt. 6 applied (with modifications) (E.W.) (1.4.2000) by Education (Student Loans) (Repayment) Regulations 2000 (S.I. 2000/944), regs. 1(1), 23, 45(4)
C7Pt. 6 applied (with modifications) (N.I.) (1.4.2000) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (S.R. 2000/121), regs. 1, 23, 45(4)
C8Pt. 6 modified (1.8.2002 for specified purposes, 1.1.2003 for specified purposes, 6.4.2003 for remaining purposes) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 2 para. 7(1); S.I. 2002/1727, art. 2
C9Pt. 6 applied (with modifications) (8.12.2002) by The Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations 2002 (S.I. 2002/2820), regs. 1, 8(4) (with reg. 8(5)(6))
C10Pt. 6 applied (with modifications) (N.I.) (8.12.2002) by The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836), art. 1(2), Sch. I paras. 2(2), 4(3); S.R. 2002/356, art. 2(2), Sch. 1 Pt. 2
C11Pt. 6 applied (with modifications) (E.W.S.) (8.12.2002) by Employment Act 2002 (c. 22), s. 55(2), Sch. 1 paras. 2(2), 4(3); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2
C12Pt. 6 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172), regs. 1(1), 14(4)
(1)[F1Any amount due and payable by way of income tax, capital gains tax or corporation tax which does not exceed £2,000] 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 F2... may be brought in England and Wales at any time within one year from the time when the matter complained of arose.
(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 [F3in proceedings under Article 62 of the Magistrates’ Courts (Northern Ireland) Order 1981].
[F4(5)The Treasury may by order made by statutory instrument increase the [F5sum] 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.]
Subordinate Legislation Made
P1S. 65: power exercised (11.9.1989) by S.I. 1989/1300.
P2S. 65(5): power exercised (16.7.1991) by S.I.1991/1625.
Textual Amendments
F1Words in s. 65(1) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 30(2); S.I. 1998/3173, art. 2
F2Words in s. 65(3) repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 30(3), Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2
F5Word in s. 65(5) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 30(4); S.I. 1998/3173, art. 2
Modifications etc. (not altering text)
C13S. 65 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537), regs. 1(1), 3(1), Sch. Pt. I
C14Ss. 65, 66, 67 modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172), regs. 1(1), 14(6) (with reg. 14(7))
(1)[F6Tax due and payable F7... 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.
[F8(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.]
F9(2A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F10(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 [F11(Northern Ireland) Order 1980] (general civil jurisdiction) shall apply for the purposes of this section in Northern Ireland.
Textual Amendments
F6Words in s. 66(1) substituted by S.I. 1991/724, art. 2(8), Sch. Pt. I
F7Words in s. 66(1) repealed (11.5.2001) by Finance Act 2001 (c. 9), s. 89(1), Sch. 33 Pt. 2(14) Note 1 (with s. 89(1))
F8S. 66(2) substituted by Finance Act 1984 (c. 43), s.57(2).
F9S. 66(2A) repealed by S.I. 1991/724, art. 2(8), Sch. Pt. I
F10S. 66(3) substituted by S.I. 1991/724, art. 2(8), Sch. Pt. I
F11S.I. 1980/397 (N.I.3), art 68(2), Sch. 1 Part II with effect from 19 April 1980.
Modifications etc. (not altering text)
C14Ss. 65, 66, 67 modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172), regs. 1(1), 14(6) (with reg. 14(7))
C15 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)
C16S. 66 extended by S.I. 1991/724, art. 2(1)(f)
C17Ss. 66-68 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 15(1)-(3)
C18S. 66 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537), regs. 1(1), 3(1), Sch. Pt. I
(1)In Scotland, [F12tax due and payable F13...] 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 F14... .
[F15(1A)An officer of the Board who is authorised by the Board to do so may address the court in any proceedings under this section.]
(2)Sections 65 and 66 above shall not apply in Scotland.
Textual Amendments
F12Words in s. 67(1) substituted (with application in accordance with s. 156(4) of the amending Act) by Finance Act 1995 (c. 4), s. 156(2)
F13Words in s. 67(1) repealed (11.5.2001) by Finance Act 2001 (c. 9), s. 89(1), Sch. 33 Pt. 2(14) Note 1 (with s. 89(1))
F14 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..
F15S. 67(1A) inserted (with application in accordance with s. 156(4) of the amending Act) by Finance Act 1995 (c. 4), s. 156(3)
Modifications etc. (not altering text)
C14Ss. 65, 66, 67 modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172), regs. 1(1), 14(6) (with reg. 14(7))
C17Ss. 66-68 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 15(1)-(3)
C19S. 67 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537), regs. 1(1), 3(1), Sch. Pt. I
(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.
(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)
C17Ss. 66-68 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 15(1)-(3)
C20 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).
C21S. 68 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537), regs. 1(1), 3(1), Sch. Pt. I