Section 14 Power of judge of Senior Courts or Crown Court to act in cases relating to rates and taxes.F2

England and Wales

(1)

A judge of the F1Senior Courts or of the Crown Court shall not be incapable of acting as such in any proceedings by reason of being, as one of a class of ratepayers, taxpayers or persons of any other description, liable in common with others to pay, or contribute to, or benefit from, any rate or tax which may be increased, reduced or in any way affected by those proceedings.

(2)

In this section “rate or tax” means any rate, tax, duty or liability, whether public, general or local, and includes—

(a)

any fund formed from the proceeds of any such rate, tax, duty or liability; and

(b)

any fund applicable for purposes the same as, or similar to, those for which the proceeds of any such rate, tax, duty or liability are or might be applied.

Annotations

Textual amendments

F1: Words in s. 14 substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), ss. 59, 148, Sch. 11 para. 26(1); S.I. 2009/1604, art. 2(d)
F2: Words in s. 14 sidenote substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 54), ss. 59, 148, Sch. 11 para. 26(3); S.I. 2009/1604, art. 2(d)

Notes on the whole Act

Textual amendments

F1: Act: "The Supreme Court Act 1981 (c. 54) may be cited as the Senior Courts Act 1981" (1.10.2009) by virtue of the Constitutional Reform Act 2005 (c. 4), ss. 59, 148, Sch. 11 para. 1(1); S.I. 2009/1604, art. 2(d)
F2: Act: words substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), ss. 59, 148, Sch. 11 para. 26(1); S.I. 2009/1604, art. 2(d)

Notes on Part I

Textual amendments

F1: Words in Pt. 1 heading substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), ss. 59, 148, Sch. 11 para. 26(1); S.I. 2009/1604, art. 2(d)