SCHEDULES

SCHEDULE 19Management: other amendments

Part IAmendments of Management Act

Collection and recovery

19

1

In subsection (1) of section 65 of the Management Act (magistrates' courts), for paragraphs (a) and (b) and the words “the tax” immediately following those paragraphs there shall be substituted the words

the amount of—

a

any payment on account for the time being due and payable under section 59A of this Act, or

b

any income tax and capital gains tax for the time being due and payable under any assessment (whether under section 9 of this Act or otherwise),

does not exceed £2,000, the payment or tax

2

In subsection (3) of that section, for the words “any tax charged under Schedule E” there shall be substituted the following paragraphs—

a

any such payment as is mentioned in subsection (1)(a) above, or

b

any income tax for the time being due and payable under any assessment under section 9 of this Act,