Section 57 | Proceedings in magistrates’ courts and county courts.

(1)In section 65 of the Taxes Management Act 1970 (recovery of assessed tax in magistrates’ courts)—

(a)in subsection (1) for “£50" in each place where it occurs there shall be substituted “ £250 ”;

(b)in subsection (4) for the words from “in the manner" to the end there shall be substituted the words “ in proceedings under Article 62 of the Magistrates’ Courts (Northern Ireland) Order 1981 ”; and

(c)at the end of that section there shall be added the following subsection—

(5)The Treasury may by Order made by statutory instrument increase the sums specified in subsection (1) above; and any such statutory instrument shall be subject to annulment in pursuance of a resolution of the Commons House of Parliament.

(2)Repealed^F1