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 [F3 in England and Wales in the county court or in Northern Ireland] in a county court F4 ... .

F5 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 [F8 (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F2 Words in s. 66(1) repealed (11.5.2001) by Finance Act 2001 (c. 9), s. 89(1), Sch. 33 Pt. 2(14) Note 1 (with s. 89(1))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 Words in s. 66(1) inserted (22.4.2014) by Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 9 para. 132; S.I. 2014/954, art. 2(c) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11)

F4 Words in s. 66(1) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 137(2)(a) (with s. 137(7))

F5 S. 66(2) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 137(2)(b) (with s. 137(7))

F6 S. 66(2A) repealed by S.I. 1991/724, art. 2(8), Sch.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 Pt. 6 applied (with modifications) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), reg. 97ZL (as inserted (with effect in accordance with s. 14(7) of the amending Act) by Finance Act 2016 (c. 24), s. 14(4)(5))

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)

C3 S. 66 extended by S.I. 1991/724, art. 2(1)(f)

C4 Ss. 66-68 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 15(1)-(3)

C5 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

C6 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))

C7 Ss. 65-68 applied (15.9.2016) by Finance Act 2016 (c. 24), s. 110(1)(c) (with s. 117)