Section 25 Conduct of civil proceedingsI1

United Kingdom

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.

C4( C5 F1 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.

C6 C7 C8(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 F2in 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.

F3( 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.

Annotations

Textual amendments

F1: S. 25(1A) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 137(1)(a)
F2: 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)
F3: S. 25(6) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 137(1)(b)

Modifications

C1: 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))
C2: 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))
C3: 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))
C4: 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))
C5: 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))
C6: 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))
C7: 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))
C8: 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))

Commencement

I1: S. 25 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)