SCHEDULES
C1SCHEDULE 12Stamp duty land tax: collection and recovery of tax
Part 2Court proceedings
Civil proceedings in magistrates' court or court of summary jurisdiction
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.
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).
Proceedings in county court or sheriff court
5
1
Tax due and payable may be sued for and recovered from the person charged as a debt due to the Crown by proceedings F2...—
a
in F4the county court, or
b
in a sheriff court.
F32
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
In Northern Ireland—
a
the reference in sub-paragraph (1) to F5the county court is to a county court held for a division under the County Courts (Northern Ireland) Order 1980 (S.I. 1980/397 (N.I. 3));
b
proceedings may not be brought under this paragraph if the amount exceeds the limit specified in Article 10(1) of that Order;
c
Part III of that Order (general civil jurisdiction) applies for the purposes of this paragraph; and
d
sections 21 and 42(2) of the Interpretation Act (Northern Ireland) 1954 (c. 33 (N.I.)) apply as if any reference in those provisions to an enactment included this paragraph.
Proceedings in High Court or Court of Session
6
Tax may be sued for and recovered from the person charged—
a
as a debt due to the Crown, or
b
by any other means by which a debt of record or otherwise due to the Crown may be sued for and recovered,
by proceedings in the High Court or, in Scotland, in the Court of Session sitting as the Court of Exchequer.
F1...
Sch. 12 para. 7 and cross-heading omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 10
F17
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Sch. 12 applied (17.7.2013) by Finance Act 2013 (c. 29), s. 165