{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-12/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-12/paragraph-5.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/12/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) Tax due and payable may be sued for and recovered from the person charged as a debt due to the Crown by proceedings ...—\n(a) in the county court, or\n(b) in a sheriff court.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) In Northern Ireland—\n(a) the reference in sub-paragraph (1) to the county court is to a county court held for a division under the County Courts (Northern Ireland) Order 1980 (S.I. 1980/397 (N.I. 3));\n(b) proceedings may not be brought under this paragraph if the amount exceeds the limit specified in Article 10(1) of that Order;\n(c) Part III of that Order (general civil jurisdiction) applies for the purposes of this paragraph; and\n(d) sections 21 and 42(2) of the Interpretation Act (Northern Ireland) 1954 (c. 33 (N.I.)) apply as if any reference in those provisions to an enactment included this paragraph.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 12 para. 5(1) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 137(6)(a) (with s. 137(7))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 12 para. 5(1)(a) substituted (22.4.2014) by Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 9 para. 52; 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": "Sch. 12 para. 5(2) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 137(6)(b) (with s. 137(7))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 12 para. 5(3)(a) substituted (22.4.2014) by Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 9 para. 52; S.I. 2014/954, art. 2(c) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words repealed",
      "affecting": "nia/2015/9",
      "affecting_title": "Justice Act (Northern Ireland) 2015"
    },
    {
      "type": "words substituted",
      "affecting": "nia/2015/9",
      "affecting_title": "Justice Act (Northern Ireland) 2015"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/schedule/12/paragraph/5",
    "retrieved_at": "2026-10-29T09:18:27.996599+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."
}