# Commissioners for Revenue and Customs Act 2005, Section 25: Conduct of civil proceedings

Extent: E+W+S+N.I.

(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.
(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,
(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.

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Source: https://www.legislation.gov.uk/ukpga/2005/11/section/25 (the official version)
Page: https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.