SCHEDULES

C1C2F1SCHEDULE 1AA Orders for production of documents

Annotations:
Amendments (Textual)
F1

Sch. 1AA inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 149(2), Sch. 39

Modifications etc. (not altering text)
C1

Sch. 1AA applied (1.8.2002 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 36(1), 61; S.I. 2002/1727, art. 2

Sanction for failure to comply with order

9

1

If a person fails to comply with an order made under section 20BA, he may be dealt with as if he had committed a contempt of the court.

2

For this purpose “the court” means—

a

in relation to an order made by a Circuit judge F2or a District Judge (Magistrates' Courts), the Crown Court;

b

in relation to an order made by a sheriff, a sheriff court;

c

in relation to an order made by a county court judge, a county court in Northern Ireland.