3(1)Without prejudice to any other remedy, any sum which is due by way of contributions or by way of interest or penalty in respect of contributions may—
(a)in England and Wales, and
(b)in Northern Ireland, where the amount does not exceed the limit specified in Article 10(1) of the [S.I. 1980/397 (N.I. 3).] County Courts (Northern Ireland) Order 1980,
be sued for and recovered from the person liable as a debt due to the Crown by proceedings in a county court commenced in the name of an authorised officer.
(2)An authorised officer may conduct any proceedings under this paragraph before a county court in England and Wales, although not a barrister or solicitor.
(3)In this paragraph as it applies in Northern Ireland, “county court” means a county court held for a division under the County Courts (Northern Ireland) Order 1980.
(4)Sections 21 and 42(2) of the [1954 c. 33 (N.I.).] Interpretation Act Northern Ireland) 1954 shall apply as if any reference in those provisions to any enactment included a reference to this paragraph, and Part III of the County Courts (Northern Ireland) Order 1980 (general civil jurisdiction) shall apply for the purposes of this paragraph in Northern Ireland.