Taxes Consolidation Act 1997 section 960M

Taking by Collector-General of proceedings in bankruptcy

Section 960M allows the Collector-General to initiate bankruptcy proceedings against an individual in respect of unpaid tax.

• The Collector-General may apply for a bankruptcy summons or present a petition for adjudication against an individual for unpaid tax.
• Corporation tax is specifically excluded from the scope of these bankruptcy proceedings.
• Standard court rules and bankruptcy legislation apply to any proceedings taken under this section.
• The Collector-General brings the proceedings in his or her own name.