F1Tax 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.

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 F2.]

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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.

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 F5] (general civil jurisdiction) shall apply for the purposes of this section in Northern Ireland .