Finance Act 2003

5 (1) Tax due and payable may be sued for and recovered from the person charged as a debt due to the Crown by proceedings brought in the name of a collector— U.K.

(a) in a county court, or

(b) in a sheriff court.

(2) An officer of the Board who is authorised by the Board to do so may address the court in any proceedings under this paragraph in England and Wales or Scotland.

(3) In Northern Ireland—

(a) the reference in sub-paragraph (1) to a county court is to a county court held for a division under the County Courts (Northern Ireland) Order 1980 (S.I. 1980/397 (N.I. 3));

(b) proceedings may not be brought under this paragraph if the amount exceeds the limit specified in Article 10(1) of that Order;

(c) Part III of that Order (general civil jurisdiction) applies for the purposes of this paragraph; and

(d) sections 21 and 42(2) of the Interpretation Act (Northern Ireland) 1954 (c. 33 (N.I.)) apply as if any reference in those provisions to an enactment included this paragraph.