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MISCELLANEOUS TRANSFERRED EXCISE DUTIES ACT (NORTHERN IRELAND) 1972 - SECT 59

Institution of proceedings.

59.(1) Any transferred excise duty payable by any person may, if the amount
thereof is less than #100, be recovered, without prejudice to any other means
of recovery, by the Ministry summarily as a civil debt.

(2) Proceedings for an offence under this Act shall not be instituted except
by or with the consent of the Ministry or the Attorney-General.

(3) Any proceedings under this Act instituted in a court of summary
jurisdiction may be commenced in the name of an authorised officer.

(4) In the case of the death, removal, discharge or absence of the officer in
whose name any proceedings were commenced, those proceedings may be continued
by any other authorised officer.

Subs.(5) rep. by 1975 c.59 s.14(5) sch.6 Pt.II


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© 1972 Crown Copyright

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