Section 45.24(3)

For the purpose of this Section— ‘His Majesty’s Revenue and Customs charges’ means the fixed costs set out in Table 8 and Table 9; ‘HMRC Officer’ means a person appointed by the Commissioners under section 2 of the Commissioners for Revenue and Customs Act 2005and authorised to conduct County Court proceedings for recovery of debt under section 25(1A)of that Act; ‘debt’ means any sum payable to the Commissioners under or by virtue of an enactment or under a contract settlement; and ‘Commissioners’ means commissioners for HMRC appointed under section 1 of the Commissioners for Revenue and Customs Act 2005.

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Source: legislation.gov.uk · retrieved 2026-08-15