Commissioners for Revenue and Customs Act 2005
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Change 1
25 Conduct of civil proceedings
(1) An officer of Revenue and Customs or a person authorised by the Commissioners may conduct civil proceedings, in a magistrates' court or in the sheriff court, relating to a function of the Revenue and Customs. (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. (2) A solicitor member of the Commissioners' staff may act as a solicitor in connection with civil proceedings relating to a function of the Revenue and Customs. (3) A legally qualified member of the Commissioners' staff may conduct county court proceedings relating to a matter specified in section 7. (4) A court shall grant any rights of audience necessary to enable a person to exercise a function under this section. (5) In this section— (a) a reference to a function of the Revenue and Customs is a reference to a function of— (i) the Commissioners, or (ii) an officer of Revenue and Customs, (b) a reference to civil proceedings is a reference to proceedings other than proceedings in respect of an offence, (c) a reference to county court proceedings is a reference to civil proceedings in England and Wales in the county court or in Northern Ireland in a county court, (d) the reference to a legally qualified member of the Commissioners' staff is a reference to a member of staff who has been admitted as a solicitor, or called to the Bar, whether or not he holds a practising certificate, and (e) the reference to a solicitor member of the Commissioners' staff— (i) except in relation to Scotland, is a reference to a member of staff who has been admitted as a solicitor, whether or not he holds a practising certificate, (ii) in relation to Scotland, is a reference to a member of staff who has been admitted as a solicitor and who holds a practising certificate. (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.
25 Conduct of civil proceedings
(1) An officer of Revenue and Customs or a person authorised by the Commissioners may conduct civil proceedings, in a magistrates' court or in the sheriff court, relating to a function of the Revenue and Customs. (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. (2) A solicitor member of the Commissioners' staff may act as a solicitor in connection with civil proceedings relating to a function of the Revenue and Customs. (3) A legally qualified member of the Commissioners' staff may conduct county court proceedings relating to a matter specified in section 7. (4) A court shall grant any rights of audience necessary to enable a person to exercise a function under this section. (5) In this section— (a) a reference to a function of the Revenue and Customs is a reference to a function of— (i) the Commissioners, or (ii) an officer of Revenue and Customs, (b) a reference to civil proceedings is a reference to proceedings other than proceedings in respect of an offence, (c) a reference to county court proceedings is a reference to civil proceedings in England and Wales in the county court or in Northern Ireland in a county court, (d) the reference to a legally qualified member of the Commissioners' staff is a reference to a member of staff who has been admitted as a solicitor, or called to the Bar, whether or not he holds a practising certificate, and (e) the reference to a solicitor member of the Commissioners' staff— (i) except in relation to Scotland, is a reference to a member of staff who has been admitted as a solicitor, whether or not he holds a practising certificate, (ii) in relation to Scotland, is a reference to a member of staff who has been admitted as a solicitor and who holds a practising certificate. (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.
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