Point in time view as at 13/04/2003. This version of this cross heading contains provisions that are not valid for this point in time.
Finance Act 2003, Paragraph 16 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Valid from 10/07/2003
16(1)The consent of the appropriate judicial authority is required for the giving of a notice under paragraph 14.U.K.
(2)Consent shall not be given unless that authority is satisfied that in all the circumstances the officer is justified in proceeding under that paragraph.
(3)The appropriate judicial authority is—
(a)in England and Wales, a circuit judge;
(b)in Scotland, a sheriff;
(c)in Northern Ireland, a county court judge.
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