{
  "url": "https://openlegislation.uk/finance-act-1984/section-57",
  "json_url": "https://openlegislation.uk/finance-act-1984/section-57.json",
  "legislation": "ukpga/1984/43",
  "legislation_title": "Finance Act 1984",
  "legislation_url": "https://openlegislation.uk/finance-act-1984",
  "path": "section/57",
  "kind": "section",
  "number": "57",
  "heading": "Proceedings in magistrates’ courts and county courts.",
  "text": "(1) In section 65 of the Taxes Management Act 1970 (recovery of assessed tax in magistrates’ courts)—\n(a) in subsection (1) for “£50\" in each place where it occurs there shall be substituted “ £250 ”;\n(b) in subsection (4) for the words from “in the manner\" to the end there shall be substituted the words “ in proceedings under Article 62 of the Magistrates’ Courts (Northern Ireland) Order 1981 ”; and\n(c) at the end of that section there shall be added the following subsection—\n“(5) The Treasury may by Order made by statutory instrument increase the sums specified in subsection (1) above; and any such statutory instrument shall be subject to annulment in pursuance of a resolution of the Commons House of Parliament.”\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 57(2) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 137(3) (with s. 137(7))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1984/43/section/57",
    "retrieved_at": "2026-10-29T10:01:35.028197+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."
}