Taxes Management Act 1970 section 9

Sanction for failure to comply with order [TMA 1970 Sch 1AA para 9]

Section 9 of Schedule 1AA deals with the consequences for a person who fails to comply with a court order requiring the delivery of documents to HMRC under section 20BA.

• A person who fails to comply with a section 20BA order for delivery of documents may be treated as being in contempt of court.
• Contempt of court can result in serious penalties including fines or imprisonment.
• The relevant court depends on which judicial officer made the original order — the Crown Court in England and Wales, a sheriff court in Scotland, or a county court in Northern Ireland.
• This provision gives real enforcement teeth to document delivery orders, ensuring they cannot simply be ignored without consequence.