{
  "url": "https://openlegislation.uk/recovery-of-tax-in-summary-proceedings-financial-limits-order-1991",
  "json_url": "https://openlegislation.uk/recovery-of-tax-in-summary-proceedings-financial-limits-order-1991.json",
  "id": "uksi/1991/1625",
  "title": "The Recovery of Tax in Summary Proceedings (Financial Limits) Order 1991",
  "short_title": "Recovery of Tax in Summary Proceedings (Financial Limits) 1991",
  "long_title": "This Order, which takes effect from 1st September 1991, increases the limits of the amount of tax which is recoverable summarily in magistrates' courts in England, Wales and Northern Ireland from £500 to £1,000. The Order applies where an amount of tax is due and payable under an assessment to income tax, corporation tax or capital gains tax; and where the tax under an assessment to any of those taxes is payable by instalments, and any of those instalments is due and payable.",
  "citation": "S.I. 1991/1625",
  "type": "uksi",
  "year": "1991",
  "number": "1625",
  "version": "current",
  "date": "1991-07-16",
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      "path": "introduction",
      "kind": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/recovery-of-tax-in-summary-proceedings-financial-limits-order-1991/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/recovery-of-tax-in-summary-proceedings-financial-limits-order-1991/article-1",
      "extent": null,
      "status": null,
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    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Increase of sums specified in section 65(1) of the Taxes Management Act 1970",
      "url": "https://openlegislation.uk/recovery-of-tax-in-summary-proceedings-financial-limits-order-1991/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "heading": "Signature",
      "url": "https://openlegislation.uk/recovery-of-tax-in-summary-proceedings-financial-limits-order-1991/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/recovery-of-tax-in-summary-proceedings-financial-limits-order-1991/note",
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      "status": null,
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    }
  ],
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  "made_under": [
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      "id": "ukpga/1970/9",
      "title": "Taxes Management Act 1970",
      "url": "https://openlegislation.uk/taxes-management-act-1970",
      "provisions": [
        "section/65"
      ]
    }
  ],
  "changes_made_to": 0,
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1625",
    "retrieved_at": "2026-10-29T14:41:16.301623+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."
}