# Taxes Management Act 1970, Section 20D: Interpretation of ss.20 to 20C.

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

(1) For the purposes of section 20BA above, “the appropriate judicial authority” is—
(a) in England and Wales, a Circuit judge or a District Judge (Magistrates' Courts);
(b) in Scotland, a sheriff; and
(c) in Northern Ireland, a county court judge.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/1970/9/section/20D (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/section-20D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.