# Finance Act 2003, Paragraph 5

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

(1) Tax due and payable may be sued for and recovered from the person charged as a debt due to the Crown by proceedings ...—
(a) in the county court, or
(b) in a sheriff court.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) In Northern Ireland—
(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));
(b) proceedings may not be brought under this paragraph if the amount exceeds the limit specified in Article 10(1) of that Order;
(c) Part III of that Order (general civil jurisdiction) applies for the purposes of this paragraph; and
(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.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/12/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-12/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.