
1 
This Order may be cited as the Recovery of Tax in Summary Proceedings (Financial Limits) Order 1991 and shall come into force on 1st September 1991.
2 
In section 65(1) of the Taxes Management Act 1970 for “£500” in each place where it occurs there shall be substituted “£1,000”.
Irvine Patnick
Nicholas Baker
Two of the Lords Commissioners of Her Majesty’s Treasury
16th July 1991