{
  "url": "https://openlegislation.uk/taxes-management-act-1970/schedule-1AA/paragraph-9",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/schedule-1AA/paragraph-9.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "schedule/1AA/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) If a person fails to comply with an order made under section 20BA, he may be dealt with as if he had committed a contempt of the court.\n(2) For this purpose “the court” means—\n(a) in relation to an order made by a Circuit judge or a District Judge (Magistrates' Courts), the Crown Court;\n(b) in relation to an order made by a sheriff, a sheriff court;\n(c) in relation to an order made by a county court judge, a county court in Northern Ireland.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1AA inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 149(2), Sch. 39"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 1AA para. 9(2)(a) inserted (1.4.2005) by Courts Act 2003 (c. 39), s. 110(1), Sch. 4 para. 2(b); S.I. 2005/910, art. 3(u)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/schedule/1AA/paragraph/9",
    "retrieved_at": "2026-10-29T10:51:31.747484+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."
}