[F120D Interpretation of ss.20 to 20C.U.K.
(1)For the purposes of section 20A and 20C above, “the appropriate judicial authority” is—
(a)in England and Wales, a Circuit judge;
(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 [F2or 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.
[F3(3)Without prejudice to section 127 of the Finance Act 1988, in sections 20 to 20CC above “document” has, subject to sections 20(8C) and 20(1A), the same meaning as it has—
(a)in relation to England and Wales, in Part I of the Civil Evidence Act 1968,
(b)in relation to Scotland, in Part III of the Law reform (Miscellaneous Provisions) (Scotland) Act 1968, and
(c)in relation to Northern Ireland, in Part I of the Civil Evidence Act (Northern Ireland) 1971.]]
Textual Amendments
F1Ss 20, 20A, 20B, 20C, 20D substituted for s. 20 by Finance Act 1976 (c. 40), s. 57, Sch. 6.
F2Finance Act 1989 (c. 26), s. 148(2).