# Tax Collection and Management (Wales) Act 2016, Section 169: Proceedings in magistrates' court

Extent: E+W

(1) Where a relevant amount is payable by a person and it does not exceed £2,000, it is recoverable summarily as a civil debt.
(2) All or any of the amounts recoverable under this section that are payable by any one person may be included in the same complaint, summons or other document required to be laid before or issued by a justice of the peace.
(3) Each such document is to be treated, in respect of each amount, as a separate document and its invalidity as respects one amount does not affect its validity in respect of any other amount.
(4) Where a relevant amount consists of WRA-collected tax or a penalty or an amount payable in respect of a tax credit, proceedings may be brought under this section within the period of 12 months beginning with the day following that on or before which the WRA-collected tax , penalty or other amount was required to be paid.
(5) Where a relevant amount consists of interest on WRA-collected tax or on a penalty or on an amount payable in respect of a tax credit, proceedings may be brought under this section within the period of 12 months beginning with the day following that on or before which the WRA-collected tax , penalty or other amount was required to be paid.
(5A) Where a relevant amount includes an amount of land transaction tax in respect of which WRA has agreed to defer payment, any deferral period in respect of that amount (as determined under Chapter 3 of Part 6 of LTTA) must be ignored in calculating the period of 12 months referred to in subsection (4) or (5).
(5B) Where a relevant amount includes an amount treated as a postponed amount by virtue of section 181G, any postponement period in respect of that amount (as determined under that section) must be ignored in calculating the period of 12 months referred to in subsection (4) or (5).
(6) The Welsh Ministers may by regulations increase the amount specified in subsection (1).

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/169 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-169
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.