The Tax Credits (Payment by Employers) Regulations 1999

Recovery of tax credit funding

13.—(1) Subject to paragraph (3), the provisions of any enactments relating to the recovery of income tax charged under Schedule E shall apply to the recovery of the amount of funds provided under regulation 8 specified in paragraph (2) as if the amount of funds provided under regulation 8 were tax charged under Schedule E by way of an assessment on the employer.

(2) The amount of funds provided under regulation 8 specified in this paragraph is any amount of funds which an employer is deemed liable under regulation 12 to pay to the collector for any income tax period.

(3) Summary proceedings for the recovery of funds determined under regulation 12 may be brought in England, Wales or Northern Ireland at any time before the expiry of twelve months after the date on which the amount of funds provided under regulation 8 was determined.

(4) Proceedings may be brought for the recovery of funds determined under regulation 12 without distinguishing the amounts which the employer is liable to repay in respect of each employee and without specifying the employees in question, and the amount of funds provided under regulation 8 shall be one cause of action or one matter of complaint for the purpose of proceedings under section 65, 66 or 67 of the Management Act(1).

(5) Nothing in paragraph (4) shall prevent the bringing of separate proceedings for the recovery of each amount of the several amounts of funds determined under regulation 12 which the employer is liable to pay for any income tax period in respect of his several employees.

(6) A certificate of the collector that the amount of funds determined under regulation 12 has not been paid to him, or to the best of his knowledge and belief, to any other collector or to any person acting on his behalf or on behalf of another collector, shall be sufficient evidence that the sum mentioned in the certificate is unpaid and due to the Crown.

(7) Any document purporting to be a certificate under paragraph (6) shall be deemed to be such a certificate until the contrary is proved.

(1)

Section 65 was amended by section 57(1)(a), (b), (c) of the Finance Act 1984 (c. 43), and Schedule 19, paragraph 30 of the Finance Act 1998 (c. 36). Section 66 was amended by section 57(2) of the Finance Act 1984 (c. 43), Part II of Schedule 1 to the County Courts (Northern Ireland Order) 1980 (S.I. 1980/397), and the High Court and County Courts Jurisdiction Order 1991 (S.I. 1991/724). Section 67 was amended by section 58 and Part III of Schedule 15 to the Finance Act 1976 (c. 40), and section 156 of the Finance Act 1995 (c. 4).