{
  "url": "https://openlegislation.uk/senior-courts-act-1981/section-14",
  "json_url": "https://openlegislation.uk/senior-courts-act-1981/section-14.json",
  "legislation": "ukpga/1981/54",
  "legislation_title": "Senior Courts Act 1981",
  "legislation_url": "https://openlegislation.uk/senior-courts-act-1981",
  "path": "section/14",
  "kind": "section",
  "number": "14",
  "heading": "Power of judge of Senior Courts or Crown Court to act in cases relating to rates and taxes.",
  "text": "(1) A judge of the Senior 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.\n(2) In this section “rate or tax” means any rate, tax, duty or liability, whether public, general or local, and includes—\n(a) any fund formed from the proceeds of any such rate, tax, duty or liability; and\n(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.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1981/54/section/14",
    "retrieved_at": "2026-10-29T10:13:48.516361+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."
}