Taxes Management Act 1970

66 County courts. U.K.

(1) [F1 Tax due and payable F2 ... 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.

[F3 (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.]

F4 (2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F5 (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 [F6 (Northern Ireland) Order 1980] (general civil jurisdiction) shall apply for the purposes of this section in Northern Ireland.

Textual Amendments

F1 Words in s. 66(1) substituted by S.I. 1991/724, art. 2(8), Sch. Pt. I

F2 Words in s. 66(1) repealed (11.5.2001) by Finance Act 2001 (c. 9), s. 89(1), Sch. 33 Pt. 2(14) Note 1 (with s. 89(1))

F3 S. 66(2) substituted by Finance Act 1984 (c. 43), s.57(2).

F4 S. 66(2A) repealed by S.I. 1991/724, art. 2(8), Sch. Pt. I

F5 S. 66(3) substituted by S.I. 1991/724, art. 2(8), Sch. Pt. I

F6 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 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)

C2 S. 66 extended by S.I. 1991/724, art. 2(1)(f)

C3 Ss. 66-68 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 15(1)-(3)

C4 S. 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

C5 Ss. 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))