{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-20D",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-20D.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/20D",
  "kind": "section",
  "number": "20D",
  "heading": "Interpretation of ss.20 to 20C.",
  "text": "(1) For the purposes of section 20BA above, “the appropriate judicial authority” is—\n(a) in England and Wales, a Circuit judge or a District Judge (Magistrates' Courts);\n(b) in Scotland, a sheriff; and\n(c) in Northern Ireland, a county court judge.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss 20, 20A, 20B, 20C, 20D substituted for s. 20 by Finance Act 1976 (c. 40), s. 57, Sch. 6."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 20D applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 4"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/20D",
    "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."
}