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Section 20D: Interpretation of ss.20 to 20C.

Taxes Management Act 1970 · 1970 c. 9View on legislation.gov.uk

Part III: OTHER RETURNS AND INFORMATION

For the purposes of section 20BA above, "the appropriate judicial authority" is—

in England and Wales, a Circuit judge or a District Judge (Magistrates' Courts);
in Scotland, a sheriff; and
in Northern Ireland, a county court judge.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.