{
  "url": "https://openlegislation.uk/finance-act-2008/section-137",
  "json_url": "https://openlegislation.uk/finance-act-2008/section-137.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "section/137",
  "kind": "section",
  "number": "137",
  "heading": "County court proceedings",
  "text": "(1) In section 25 of CRCA 2005 (conduct of civil proceedings)—\n(a) after subsection (1) insert—\n“(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.”, and\n(b) after subsection (5) insert—\n“(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.”\n(2) In section 66 of TMA 1970 (county court proceedings)—\n(a) in subsection (1), omit “commenced in the name of a collector”, and\n(b) omit subsection (2).\n(3) Accordingly, in FA 1984, omit section 57(2).\n(4) In section 244 of IHTA 1984 (right to address court), omit “county court or”.\n(5) In paragraph 3 of Schedule 4 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (recovery of contributions where income tax recovery provisions not applicable)—\n(a) in sub-paragraph (1), omit “commenced in the name of an authorised officer”, and\n(b) omit sub-paragraph (2).\n(6) In paragraph 5 of Schedule 12 to FA 2003 (stamp duty land tax)—\n(a) in sub-paragraph (1), omit “brought in the name of the collector”, and\n(b) omit sub-paragraph (2).\n(7) Nothing in subsections (2) to (6) affects proceedings commenced or brought in the name of a collector or authorised officer before this Act is passed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/section/137",
    "retrieved_at": "2026-10-29T09:12:06.707101+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}