CHAPTER I GENERAL

57 Proceedings in magistrates’ courts and county courts.

1

In section 65 of the Taxes Management Act 1970 (recovery of assessed tax in magistrates’ courts)—

a

in subsection (1) for “£50" in each place where it occurs there shall be substituted “ £250 ”;

b

in subsection (4) for the words from “in the manner" to the end there shall be substituted the words “ in proceedings under Article 62 of the Magistrates’ Courts (Northern Ireland) Order 1981 ”; and

c

at the end of that section there shall be added the following subsection—

5

The Treasury may by Order made by statutory instrument increase the sums specified in subsection (1) above; and any such statutory instrument shall be subject to annulment in pursuance of a resolution of the Commons House of Parliament.

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