(1)Section 67 of the M1Taxes Management Act 1970 (proceedings for tax in sheriff court) shall be amended as follows.
(2)In subsection (1) (tax not exceeding a specified sum recoverable in sheriff court) for the words from “where” to “the tax” there shall be substituted “ tax due and payable under any assessment ”.
(3)The following subsection shall be inserted after subsection (1)—
“(1A)An officer of the Board who is authorised by the Board to do so may address the court in any proceedings under this section.”
(4)This section shall apply in relation to proceedings commenced after the day on which this Act is passed.