{
  "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-25",
  "json_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-25.json",
  "legislation": "ukpga/2005/11",
  "legislation_title": "Commissioners for Revenue and Customs Act 2005",
  "legislation_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005",
  "path": "section/25",
  "kind": "section",
  "number": "25",
  "heading": "Conduct of civil proceedings",
  "text": "(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.\n( 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.\n(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.\n(3) A legally qualified member of the Commissioners' staff may conduct county court proceedings relating to a matter specified in section 7.\n(4) A court shall grant any rights of audience necessary to enable a person to exercise a function under this section.\n(5) In this section—\n(a) a reference to a function of the Revenue and Customs is a reference to a function of—\n(i) the Commissioners, or\n(ii) an officer of Revenue and Customs,\n(b) a reference to civil proceedings is a reference to proceedings other than proceedings in respect of an offence,\n(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,\n(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\n(e) the reference to a solicitor member of the Commissioners' staff—\n(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,\n(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.\n( 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 25(1A) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 137(1)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 25(5)(c) inserted (22.4.2014) by virtue of Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 9 para. 68; S.I. 2014/954, art. 2(c) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 25(6) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 137(1)(b)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 25(1) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(c), 58(1) (with s. 36(4))"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 25(1) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(d), 58(1) (with s. 36(4))"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "S. 25(1) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 3(8)(c), 58(1) (with s. 36(4))"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "S. 25(1A) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(d), 58(1) (with s. 36(4))"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "S. 25(1A) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(c), 58(1) (with s. 36(4))"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "S. 25(5)(6) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(d), 58(1) (with s. 36(4))"
    },
    {
      "type": "C",
      "label": "C7",
      "text": "S. 25(5) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 3(8)(c), 58(1) (with s. 36(4))"
    },
    {
      "type": "C",
      "label": "C8",
      "text": "S. 25(5) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(c), 58(1) (with s. 36(4))"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 25 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/11/section/25",
    "retrieved_at": "2026-10-29T09:16:15.638584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}