Crown Proceedings Act 1947
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Change 1
14 Summary applications to High Court in certain revenue matters.
(1) Subject to and in accordance with rules of court, the Crown may apply in a summary manner to the High Court:— (a) for the furnishing of information required to be furnished by any person under the enactments relating to capital transfer tax; (b) for the delivery of accounts and payment of capital transfer tax under the Capital Transfer Act 1984.; (c) for the delivery of an account under section two of the Stamp Duties Management Act 1891, or under that section as amended or applied by any subsequent enactment; (d) for the payment of sums improperly withheld or retained within the meaning of the said section two. (2) Subject to and in accordance with rules of court, the Crown may apply in a summary manner to the High Court:— (a) for the payment of duty under the enactments relating to excise duties; (b) for the delivery of any accounts required to be delivered, or the furnishing of any information required to be furnished, by the enactments relating to excise duties or by any regulations relating to such duties; (c) for the payment of tax under the enactments relating to value added tax; (d) for the delivery of any accounts, the production of any books, or the furnishing of any information, required to be delivered, produced or furnished under the enactments relating to value added tax.
14 Summary applications to High Court in certain revenue matters.
(1) Subject to and in accordance with rules of court, the Crown may apply in a summary manner to the High Court:— (a) for the furnishing of information required to be furnished by any person under the enactments relating to capital transfer tax; (b) for the delivery of accounts and payment of capital transfer tax under the Capital Transfer Act 1984.; (c) for the delivery of an account under section two of the Stamp Duties Management Act 1891, or under that section as amended or applied by any subsequent enactment; (d) for the payment of sums improperly withheld or retained within the meaning of the said section two. (2) Subject to and in accordance with rules of court, the Crown may apply in a summary manner to the High Court:— (a) for the payment of duty under the enactments relating to excise duties; (b) for the delivery of any accounts required to be delivered, or the furnishing of any information required to be furnished, by the enactments relating to excise duties or by any regulations relating to such duties; (c) for the payment of tax under the enactments relating to value added tax; (d) for the delivery of any accounts, the production of any books, or the furnishing of any information, required to be delivered, produced or furnished under the enactments relating to value added tax.
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