Section 25 | Conduct of civil proceedings

(1)An officer of Revenue and Customs or a person authorised by the Commissioners may conduct civil proceedings, in a magistrates' court or in the sheriff court, relating to a function of the Revenue and Customs.

(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.^F1

(2)A solicitor member of the Commissioners' staff may act as a solicitor in connection with civil proceedings relating to a function of the Revenue and Customs.

(3)A legally qualified member of the Commissioners' staff may conduct county court proceedings relating to a matter specified in section 7.

(4)A court shall grant any rights of audience necessary to enable a person to exercise a function under this section.

(5)In this section—

(a)a reference to a function of the Revenue and Customs is a reference to a function of—

(i)the Commissioners, or

(ii)an officer of Revenue and Customs,

(b)a reference to civil proceedings is a reference to proceedings other than proceedings in respect of an offence,

(c)a reference to county court proceedings is a reference to civil proceedings in England and Wales in the county court or in Northern Ireland in a county court,^F2

(d)the reference to a legally qualified member of the Commissioners' staff is a reference to a member of staff who has been admitted as a solicitor, or called to the Bar, whether or not he holds a practising certificate, and

(e)the reference to a solicitor member of the Commissioners' staff—

(i)except in relation to Scotland, is a reference to a member of staff who has been admitted as a solicitor, whether or not he holds a practising certificate,

(ii)in relation to Scotland, is a reference to a member of staff who has been admitted as a solicitor and who holds a practising certificate.

(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.^F3