Section 137 | County court proceedings

(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.