960IRecovery of tax by way of civil proceedings.
(1) Without prejudice to any other means by which payment of tax may be enforced, any tax due and payable or any balance of such tax may be sued for and recovered by proceedings taken by the Collector-General in any court of competent jurisdiction.
(2) All or any of the amounts of tax due from any one person may be included in the same summons.
(3) The rules of court for the time being applicable to civil proceedings commenced by summary summons, in so far as they relate to the recovery of tax, shall apply to proceedings under this section.
(4) The acceptance of a part payment or a payment on account in respect of tax referred to in a summons shall not prejudice proceedings for the recovery of the balance of the tax due and the summons may be amended accordingly.
(5) (a) Proceedings under this section may be brought for the recovery of the total amount which an employer is liable, under Chapter 4 and the
>PAYE Regulations<, to pay to the Collector-General for any income tax month without—
(i) distinguishing the amounts for which the employer is liable to pay by reference to each employee, and
(ii) specifying the employees in question.
(b) For the purposes of the proceedings referred to in paragraph (a), the total amount shall be one single cause of action or one matter of complaint.
(c) Nothing in this subsection shall prevent the bringing of separate proceedings for the recovery of each of the several amounts which the employer is liable to pay by reference to any income tax month and to the employer’s several employees.
(6) For the purposes of subsection (5), any amount of tax—
(a) estimated under section 989, or
(b) estimated under section 990 or any balance of tax so estimated but remaining unpaid,
is deemed to be an amount of tax which any person paying emoluments was liable, under Chapter 4 and the PAYE Regulations, to pay to the Collector-General.