Civil proceedings in magistrates' court or court of summary jurisdictionU.K.
4(1)An amount not exceeding £2,000 due and payable by way of tax is in England and Wales or Northern Ireland recoverable summarily as a civil debt in proceedings brought in the name of the collector.U.K.
(2)All or any of the sums recoverable under this paragraph that are—
(a)due from any one person, and
(b)payable to any one collector,
may be included in the same complaint, summons or other document required to be laid before or issued by justices.
Each such document shall, as respects each such sum, be construed as a separate document and its invalidity as respects any one such sum does not affect its validity as respects any other such sum.
(3)Proceedings under this paragraph in England and Wales may be brought at any time within one year from the time when the matter complained of arose.
(4)In sub-paragraph (1) the expression “recoverable summarily as a civil debt” in relation to proceedings in Northern Ireland means recoverable by proceedings under Article 62 of the Magistrates' Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26)).
(5)The Treasury may by order increase the sum specified in sub-paragraph (1).