Section 15D — Tribunals, Courts and Enforcement Act 2007: Interpretation

Interpretation 15D 1 For the purposes of sections 15A to 15C (and this section)— “ the Commissioners ” means the Commissioners for Her Majesty's Revenue and Customs; “ information ” means information held in any form; “ the lapsed order ” means the attachment of earnings order referred to in section 15A(1); “the proper authority” is determined in accordance with subsections (2) to (5).

2 If the lapsed order was made by the High Court, the proper authority is the High Court.

3 If the lapsed order was made by the county court , the proper authority is the county court .

4 If the lapsed order was made by a magistrates' court under this Act, the proper authority is—

a a magistrates' court, or b the designated officer for a magistrates' court.

5 If the lapsed order was made by a magistrates' court or a fines officer under Schedule 5 to the Courts Act 2003, the proper authority is—

a a magistrates' court, or b a fines officer.