[F120D Interpretation of ss.20 to 20C.U.K.
(1)For the purposes of [F2section 20BA] above, “the appropriate judicial authority” is—
(a)in England and Wales, a Circuit judge [F3or a District Judge (Magistrates' Courts)];
(b)in Scotland, a sheriff; and
(c)in Northern Ireland, a county court judge.
F4(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]
Textual Amendments
F1Ss 20, 20A, 20B, 20C, 20D substituted for s. 20 by Finance Act 1976 (c. 40), s. 57, Sch. 6.
F2Words in s. 20D(1) substituted (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 47(a) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)
F3Words 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)
F4S. 20D(2) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 47(b) (with Sch. 38 para. 43); S.I. 2013/279, art. 2 (with art. 3)
F5S. 20D(3) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 70(3) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 4)
Modifications etc. (not altering text)
C1S. 20D applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 4