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Finance Act 2003
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- UK Public General Acts
- 2003 c. 14
- SCHEDULE 13
- Part 3
- Requirement of consent of...
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Changes over time for: Cross Heading: Requirement of consent of appropriate judicial authority
Version Superseded: 01/04/2013
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- 10/07/2003- Amendment
- 06/04/2005
Point in time - 01/04/2013- Amendment
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Finance Act 2003, Cross Heading: Requirement of consent of appropriate judicial authority is up to date with all changes known to be in force on or before 20 February 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.
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Requirement of consent of appropriate judicial authorityU.K.
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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