Statute
Section 20D — Taxes Management Act 1970: Interpretation of ss.20 to 20C.
Text of the provision Official document
Interpretation of ss.20 to 20C. 20D 1 For the purposes of section 20BA above, “ the appropriate judicial authority ” is—
a in England and Wales, a Circuit judge or a District Judge (Magistrates' Courts) ;
b in Scotland, a sheriff;
and c in Northern Ireland, a county court judge. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Official source: legislation.gov.uk
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