GENERAL

11  Tax due from any person shall be recoverable as a debt due to the Crown.

PREFERENTIAL AND PREFERRED DEBTS

12  [Para. 12(1)–(4) repealed by Enterprise Act 2002, s. 278 and 279 and Sch. 26, operative from 15 September 2003 (SI 2003/2093). Para. 12(5) repealed by Insolvency (Northern Ireland) Order 2005 (SI 2005/1455), art. 31 and Sch. 9, operative from 27 March 2006 (by virtue of Insolvency (2005 Order) (Commencement No. 1) Order (Northern Ireland) 2006 (SR 2006/21), art. 2).]

DISTRESS AND DILIGENCE

13  [Repealed by FA 1997, s. 113 and Sch. 18, Pt. V(2), with effect from 1 July 1997 (SI 1997/1433 (C. 55)).]

RECOVERY OF OVERPAID TAX

Statutory Instruments

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