Section 66.4

In a claim by the Crown for taxes, duties or penalties, the defendant cannot make a counterclaim or other additional claim or raise a defence of set-off. In any other claim by the Crown, the defendant cannot make a counterclaim or other additional claim or raise a defence of set-off which is based on a claim for repayment of taxes, duties or penalties. In proceedings by or against the Crown in the name of the Attorney-General, no counterclaim or other additional claim can be made or defence of set-off raised without the permission of the court. In proceedings by or against the Crown in the name of a government department, no counterclaim or other additional claim can be made or defence of set-off raised without the permission of the court unless the subject-matter relates to that government department.

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