Inland Revenue Regulation Act, 1890

Officers may conduct proceedings before justices.

27. Any officer or person employed or authorised by the Commissioners or the Solicitor of inland revenue in that behalf may, although he is not a solicitor, advocate, or writer to the signet, prosecute, conduct, or defend any information, complaint, or other proceeding to be heard or determined by any justice of the peace in the United Kingdom or by any sheriff in Scotland where the proceeding relates to inland revenue or to any fine, penalty, or other matter under the care and management of the Commissioners.

[1 Any person who has been admitted as a solicitor, and is employed or authorised by the Commissioners or the Solicitor of Inland Revenue, may appear in, conduct, defend, and address the Court in any legal proceeding in a county court in England or Ireland where the proceeding relates to inland revenue, or to any matter under the care or management of the Commissioners of Inland Revenue.]

Actions against Officers.

[S. 28 rep. 56 & 57 Vict. c. 61, s. 2; see that Act.]

[1 Words in brackets added by 59 & 60 Vict. c. 28, s. 38.]