# Taxes Management Act 1970, Paragraph 9

Extent: E+W+S+N.I.

(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.
(2) For this purpose “the court” means—
(a) in relation to an order made by a Circuit judge or a District Judge (Magistrates' Courts), 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, a county court in Northern Ireland.

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Source: https://www.legislation.gov.uk/ukpga/1970/9/schedule/1AA/paragraph/9 (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/schedule-1AA/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.