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(1)In section 65 of the [1970 c. 9.] 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 [S.I. 1981/1675 (N.I. 26).] 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.”
(2)In section 66 of that Act (recovery of assessed tax in county courts) for subsection (2) there shall be substituted the following subsection—
“(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.”
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