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The jurisdiction given by section 5 of the Debtors Act 1869 to commit to prison a person who makes default in payment of a debt, or instalment of a debt, due from him in pursuance of an order or judgment shall be exercisable only—
(a)by the High Court in respect of a High Court maintenance order; and
(b)by a county court in respect of—
(i)a High Court or a county court maintenance order; or
(ii)a judgment or order which is enforceable by a court in England and Wales and is for the payment of any of the taxes, contributions or liabilities specified in Schedule 4 to this Act.
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