Section 20D Interpretation of ss.20 to 20C.F1 C1

United Kingdom

(1)

For the purposes of F2section 20BA above, “the appropriate judicial authority” is—

(a)

in England and Wales, a Circuit judge F3or a District Judge (Magistrates' Courts);

(b)

in Scotland, a sheriff; and

(c)

in Northern Ireland, a county court judge.

F4(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

F1: Ss 20, 20A, 20B, 20C, 20D substituted for s. 20 by Finance Act 1976 (c. 40), s. 57, Sch. 6.
F2: Words in s. 20D(1) substituted (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 47(a) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)
F3: Words in s. 20D(1)(a) inserted (1.4.2005) by Courts Act 2003 (c. 39), s. 110(1), Sch. 4 para. 2(a); S.I. 2005/910, art. 3(u)
F4: S. 20D(2) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 47(b) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)
F5: S. 20D(3) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 70(3) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)

C1: S. 20D applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 4