http://www.legislation.gov.uk/uksi/1991/1625/contents/made

The Recovery of Tax in Summary Proceedings (Financial Limits) Order 1991

Income tax

Capital gains tax

Tax

King's Printer of Acts of Parliament

2011-07-04

INCOME TAX

MAGISTRATES' COURTS

This Order, which takes effect from 1st September 1991, increases the limits of the amount of tax which is recoverable summarily in magistrates' courts in England, Wales and Northern Ireland from £500 to £1,000. The Order applies where an amount of tax is due and payable under an assessment to income tax, corporation tax or capital gains tax; and where the tax under an assessment to any of those taxes is payable by instalments, and any of those instalments is due and payable.