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28.—(1) An application for a liability order shall be by way of complaint for an order to the magistrates' court having jurisdiction in the area in which the liable person resides.
(2) An application under paragraph (1) may not be instituted more than 6 years after the day on which payment of the amount in question became due.
(3) A warrant shall not be issued under section 55(2) of the Magistrates' Courts Act 1980(1) in any proceedings under this regulation.
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