Finance Act 2003

40(1)A person who fails to comply with an order under this Part of this Schedule may be dealt with as if he had committed a contempt of the court.U.K.

(2)For this purpose “the court” means—

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