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Taxes Management Act 1970
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Changes over time for: Section 66
Version Superseded: 01/10/1999
Alternative versions:
- 01/02/1991- Amendment
- 01/07/1991- Amendment
- 31/07/1997- Amendment
- 04/03/1999
Point in time - 01/10/1999- Amendment
- 01/04/2000- Amendment
- 11/05/2001- Amendment
- 01/08/2002- Amendment
- 08/12/2002- Amendment
- 01/01/2003- Amendment
- 01/03/2003- Amendment
- 06/04/2003- Amendment
- 21/07/2008- Amendment
- 22/04/2014- Amendment
- 15/09/2016- Amendment
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Point in time view as at 04/03/1999. This version of this provision has been superseded.
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Taxes Management Act 1970, Section 66 is up to date with all changes known to be in force on or before 01 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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66 County courts.U.K.
(1)[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.
[F2(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.]
F3(2A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F4(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 [F5(Northern Ireland) Order 1980] (general civil jurisdiction) shall apply for the purposes of this section in Northern Ireland.
Textual Amendments
F1Words in s. 66(1) substituted by S.I. 1991/724, art. 2(8), Sch. Pt. I
F3S. 66(2A) repealed by S.I. 1991/724, art. 2(8), Sch. Pt. I
F4S. 66(3) substituted by S.I. 1991/724, art. 2(8), Sch. Pt. I
F5S.I. 1980/397 (N.I.3), art 68(2), Sch. 1 Part II with effect from 19 April 1980.
Modifications etc. (not altering text)
C1S. 66 extended by S.I. 1991/724, art. 2(1)(f)
C2Ss. 66-68 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 15(1)-(3)
C3 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)
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