# Finance Act 1998, Paragraph 30


(1) Section 65 of the Taxes Management Act 1970 (recovery of small amounts of tax by civil proceedings in the magistrates’ court) is amended as follows.
(2) In subsection (1) for the words from the beginning to “payment or tax" substitute “ Any amount due and payable by way of income tax, capital gains tax or corporation tax which does not exceed £2,000 ”.
(3) In subsection (3), omit the words from “for the recovery of" to the end of paragraph (b).
(4) In subsection (5) for “sums" substitute “ sum ”.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/19/paragraph/30 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-19/paragraph-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.