Finance Act 1991

13After section 28 (institution of proceedings in England and Wales) there shall be inserted the following section—

28AInstitution of proceedings in Northern Ireland

Section 28 of this Act shall also apply in relation to the institution of proceedings in Northern Ireland, but as if—

(a)for any reference in that section to England and Wales there were substituted a reference to Northern Ireland; and

(b)in subsection (4) of that section for the words from the beginning to “county court” there were substituted “In a court of summary jurisdiction or before a county court”.