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

Taxes Management Act 1970 · 1970 c.9

Part III: OTHER RETURNS AND INFORMATION

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.

20D(2)

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20D(3)

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About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0.

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