The Civil Procedure Rules 1998 No. 3132 (L. 17)

[F1 PART 45 E+W FIXED COSTS

Textual Amendments

F1 Pt. 45 substituted (1.10.2023) by The Civil Procedure (Amendment No. 2) Rules 2023 (S.I. 2023/572), rule 1(1), Sch. 3 (with rule 2)

SECTION III E+W HM Revenue and Customs

Fixed costs on entry of judgment in a County Court claim for recovery of money conducted by an HMRC Officer E+W

45.26.   Where—

(a) an HMRC Officer has claimed fixed commencement costs under Rule 45.25; and

(b) judgment is entered in a claim to which rule 45.24 applies,

the amount to be included in the judgment for HMRC charges is the total of—

(i) the fixed commencement costs; and

(ii) the amount in Table 9 relevant to the value of the claim.]