Proceedings
25Conduct of civil proceedings
(1)
An officer of Revenue and Customs or a person authorised by the Commissioners may conduct civil proceedings, in a magistrates' court or in the sheriff court, relating to a function of the Revenue and Customs.
F1 (1A)
An officer of Revenue and Customs or a person authorised by the Commissioners may conduct county court proceedings for the recovery of an amount payable to the Commissioners under or by virtue of an enactment or under a contract settlement.
(2)
A solicitor member of the Commissioners' staff may act as a solicitor in connection with civil proceedings relating to a function of the Revenue and Customs.
(3)
A legally qualified member of the Commissioners' staff may conduct county court proceedings relating to a matter specified in section 7.
(4)
A court shall grant any rights of audience necessary to enable a person to exercise a function under this section.
(5)
In this section—
(a)
a reference to a function of the Revenue and Customs is a reference to a function of—
(i)
the Commissioners, or
(ii)
an officer of Revenue and Customs,
(b)
a reference to civil proceedings is a reference to proceedings other than proceedings in respect of an offence,
(c)
a reference to county court proceedings is a reference to civil proceedings F2in England and Wales in the county court or in Northern Ireland in a county court,
(d)
the reference to a legally qualified member of the Commissioners' staff is a reference to a member of staff who has been admitted as a solicitor, or called to the Bar, whether or not he holds a practising certificate, and
(e)
the reference to a solicitor member of the Commissioners' staff—
(i)
except in relation to Scotland, is a reference to a member of staff who has been admitted as a solicitor, whether or not he holds a practising certificate,
(ii)
in relation to Scotland, is a reference to a member of staff who has been admitted as a solicitor and who holds a practising certificate.
F3 (6)
In this section “ contract settlement ” means an agreement made in connection with any person's liability to make a payment to the Commissioners under or by virtue of an enactment.