Courts Act 2003

Prospective

Taxes Management Act 1970 (c. 9) E+W

2 E+W In—

(a) section 20D(1)(a) (meaning of “the appropriate judicial authority” in relation to England and Wales), and

(b) paragraph 9(2)(a) of Schedule 1AA (sanction for failure to comply with order under section 20BA),

after “Circuit judge” insert “ or a District Judge (Magistrates' Courts) ”.