Finance Act, 1995

Proceedings for condemnation by court.

93.—(1) Proceedings under section 92 shall be civil proceedings and may be instituted either in the High Court or (if, in the opinion of the Commissioners, the value of the thing the subject of the proceedings does not exceed £5,000) the District Court.

(2) In any proceedings under section 92 the claimant or his solicitor shall state on oath that the thing seized was, or was to the best of his knowledge and belief, the property of the claimant at the time of the seizure.