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INLAND REVENUE REGULATION ACT 1890 - SECT 22 

Proceedings in the High Court.

22.(1) Any fine or penalty incurred under any Act relating to inland revenue
may be sued for and recovered,... in the High Court.

(2) The proceedings for the recovery of any such fine or penalty... shall be
commenced within two years next after the fine or penalty is incurred or the
seizure is made.

S.23 rep. by 1947 c.44 s.39 sch.2; SI 1949/1836 (I. p.1261); 1952 c.44 s.320
sch.12 Pt.I; 1964 c.37 s.17(5) sch.6 Pt.II; SL(R) 1978

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© 1890 Crown Copyright

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