# Finance Act 2003, Paragraph 40


(1) A person who fails to comply with an order under this Part of this Schedule may be dealt with as if he had committed a contempt of the court.
(2) For this purpose “the court” means—
(a) in relation to an order made by a circuit judge, the Crown Court;
(b) in relation to an order made by a sheriff, a sheriff court;
(c) in relation to an order made by a county court judge in Northern Ireland, a county court in Northern Ireland.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/13/paragraph/40 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.