{
  "url": "https://openlegislation.uk/orders-for-the-delivery-of-documents-procedure-regulations-2000/regulation-2",
  "json_url": "https://openlegislation.uk/orders-for-the-delivery-of-documents-procedure-regulations-2000/regulation-2.json",
  "legislation": "uksi/2000/2875",
  "legislation_title": "The Orders for the Delivery of Documents (Procedure) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/orders-for-the-delivery-of-documents-procedure-regulations-2000",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the appropriate judicial authority” has the meaning given by section 20D(1) of the Management Act;\n“the Board” means the Commissioners of Inland Revenue;\n“the court” has the meaning given by paragraph 9(2) of Schedule 1AA to the Management Act;\n“items subject to legal privilege” has the meaning given by paragraph 5(2) of Schedule 1AA to the Management Act;\n“the Management Act” means the Taxes Management Act 1970;\n“notice of application” means the notice of intention to apply for an order to which a person is entitled under paragraph 3(1) of Schedule 1AA to the Management Act;\n“order” means an order under section 20BA of the Management Act;\n“working day” means any day other than a Saturday, Sunday or public holiday.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 20D, together with sections 20 to 20C, was substituted for section 20 by section 57(1) of, and Schedule 6 to, the Finance Act 1976 (c. 40)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 20BA was inserted by section 149(1) of the Finance Act 2000."
    }
  ],
  "outstanding_effects": [
    {
      "type": "added",
      "affecting": "uksi/2005/1131",
      "affecting_title": "The Orders for the Delivery of Documents (Procedure) (Amendment) Regulations 2005"
    },
    {
      "type": "rev",
      "affecting": "uksi/2005/1131",
      "affecting_title": "The Orders for the Delivery of Documents (Procedure) (Amendment) Regulations 2005"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2875/regulation/2",
    "retrieved_at": "2026-10-29T08:11:46.729209+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}