Section 137 — Finance Act 2008: County court proceedings

County court proceedings 137 1 In section 25 of CRCA 2005 (conduct of civil proceedings)—

a after subsection (1) insert— 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. , and b after subsection (5) insert— 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.

2 In section 66 of TMA 1970 (county court proceedings)—

a in subsection (1), omit “commenced in the name of a collector”, and b omit subsection (2).

3 Accordingly, in FA 1984, omit section 57(2).

4 In section 244 of IHTA 1984 (right to address court), omit “county court or”.

5 In paragraph 3 of Schedule 4 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (recovery of contributions where income tax recovery provisions not applicable)—

a in sub-paragraph (1), omit “commenced in the name of an authorised officer”, and b omit sub-paragraph (2).

6 In paragraph 5 of Schedule 12 to FA 2003 (stamp duty land tax)—

a in sub-paragraph (1), omit “brought in the name of the collector”, and b omit sub-paragraph (2).

7 Nothing in subsections (2) to (6) affects proceedings commenced or brought in the name of a collector or authorised officer before this Act is passed.