Taxes Management Act 1970

[F1 20D Interpretation of ss.20 to 20C. U.K.

(1) For the purposes of [F2 sections 20A and 20BA] above, “the appropriate judicial authority” is—

(a) in England and Wales, a Circuit judge [F3 or a District Judge (Magistrates' Courts)];

(b) in Scotland, a sheriff; and

(c) in Northern Ireland, a county court judge.

(2) For the purposes of sections 20 and 20A, a person stands in relation to another as tax accountant at any time when he assists the other in the preparation [F4 or delivery of any information, return, accounts or other document which he knows will be, or is or are likely to be, used] for any purpose of tax; and his clients are all those to whom he stands or has stood in that relationship.

[F5 (3) Without prejudice to section 127 of the Finance Act 1988, in sections 20 to 20CC above “document” means, subject to sections 20(8C) and 20A(1A), anything in which information of any description is recorded.]]

Textual Amendments

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 (1.12.2007) by Finance Act 2007 (c. 11), s. 84(5), Sch. 22 para. 1; S.I. 2007/3166, art. 3(a)

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 Finance Act 1989 (c. 26), s. 148(2).

F5 S. 20D(3) substituted (31.1.1997) by Civil Evidence Act 1995 (c. 38), s. 16(2), Sch. 1 para. 6; S.I. 1996/3217, art. 2

Modifications etc. (not altering text)

C1 S. 20D(3) applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 13(1)(2)