Finance Act 2003

Sanction for failure to comply with order

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.

(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.