Taxes Management Act 1970 section 20D

Interpretation of sections 20 to 20CC

Section 20D provides definitions used in the information powers provisions, specifically identifying which judicial authority is appropriate in each part of the United Kingdom for the purposes of orders requiring the delivery of documents under section 20BA.

• This section defines key terms used in the HMRC information-gathering powers found in sections 20 to 20CC of the Taxes Management Act 1970.
• In England and Wales, the appropriate judicial authority is a Circuit judge or a District Judge (Magistrates' Courts).
• In Scotland, the appropriate judicial authority is a sheriff, and in Northern Ireland it is a county court judge.
• Several subsections have been repealed over time by subsequent Finance Acts, leaving subsection (1) as the principal remaining operative provision.