Related Commentary  Related CasesRelated HMRC Manuals

66(1)  Tax due and payable may, in England and Wales, and in Northern Ireland where the amount does not exceed the limit specified in Article 10(1) of the County Courts (Northern Ireland) Order 1980, without prejudice to any other remedy, be sued for and recovered from the person charged therewith as a debt due to the Crown by proceedings in England and Wales in the county court or in Northern Ireland in a county court.

66(2)  [Omitted by FA 2008, s. 137(2)(b).]

66(2A)  [Omitted by SI 1991/724 (L 5).]

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