Taxes Management Act 1970

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Changes over time for: Paragraph 2

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This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Alternative versions:

01/02/1991- Amendment
03/05/1994- Amendment
29/04/1996- Amendment

Changes to legislation:

Taxes Management Act 1970, Paragraph 2 is up to date with all changes known to be in force on or before 06 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.

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

Gweld newidiadau sy’n arosrhybuddion statws

Changes and effects yet to be applied to Schedule 2 Paragraph 2:

Mwyeffeithiau i’w cyhoeddi

s. 12ABZAA(5)(a) words substituted by 2017 c. 32, Sch. 14 para. 10BA(3)(a) (as inserted) by 2020 c. 14 s. 104(4)
s. 12ABZAA(5)(b) words substituted by 2017 c. 32, Sch. 14 para. 10BA(3)(b) (as inserted) by 2020 c. 14 s. 104(4)
s. 7(1BA) words substituted by 2017 c. 32 Sch. 14 para. 2(3)
s. 8(1I)-(1L) inserted by 2024 c. 3 s. 36(1)
s. 8(1AB)-(1AD) inserted by 2017 c. 32 Sch. 14 para. 3(5)
s. 8(1HA) inserted by 2017 c. 32 Sch. 14 para. 3(11)
s. 8A(1)(1ZA) substituted for s. 8A(1) by 2017 c. 32 Sch. 14 para. 4(3)
s. 8A(1G)-(1J) inserted by 2024 c. 3 s. 36(2)
s. 8A(1AB)-(1AD) inserted by 2017 c. 32 Sch. 14 para. 4(5)
s. 8A(1FA) inserted by 2017 c. 32 Sch. 14 para. 4(9)
s. 8A(6)(7) inserted by 2017 c. 32 Sch. 14 para. 4(12)
s. 12B(1)(1A) substituted for s. 12B(1) by 2017 c. 32 Sch. 14 para. 14(2)
s. 12B(2ZA)(2ZB) inserted by 2017 c. 32 Sch. 14 para. 14(4)
s. 12C and cross-heading inserted by 2017 c. 32 s. 60(2)
s. 12AA(5F)-(5I) inserted by 2024 c. 3 s. 36(3)
s. 12AC(1)(aa) inserted by 2017 c. 32 Sch. 14 para. 13(2)(c)
s. 12AC(7)(a) words inserted by 2017 c. 32 Sch. 14 para. 13(3)(b)
s. 12AC(7)(a) words renumbered as s. 12AC(7)(a) by 2017 c. 32 Sch. 14 para. 13(3)(a)
s. 12AC(7)(b) inserted by 2017 c. 32 Sch. 14 para. 13(3)(c)
s. 12ABA(5) inserted by 2017 c. 32 Sch. 14 para. 11(4)
s. 28ZA(6)(c) inserted by 2017 c. 32 Sch. 14 para. 15(b)
s. 29(6)(aa) inserted by 2017 c. 32 Sch. 14 para. 20(3)
Sch. A1 amendment to earlier affecting provision 2017 c. 32, s. 60 by 2018 c. 3 Sch. 6 para. 7(2)(a)
Sch. A1 amendment to earlier affecting provision 2017 c. 32, s. 60 by 2018 c. 3 Sch. 6 para. 7(2)(b)
Sch. A1 inserted by 2017 c. 32 s. 60(3)
Sch. A1 para. 8(6)(b) omitted by 2022 c. 3 Sch. 1 para. 32(b)
Sch. A1 para. 8(2) substituted by 2022 c. 3 Sch. 1 para. 32(a)

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

Mwyeffeithiau i'w cyhoeddi

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

s. 12ABZAA(5)(a) words substituted by 2017 c. 32, Sch. 14 para. 10BA(3)(a) (as inserted) by 2020 c. 14 s. 104(4)
s. 12ABZAA(5)(b) words substituted by 2017 c. 32, Sch. 14 para. 10BA(3)(b) (as inserted) by 2020 c. 14 s. 104(4)
s. 7(1BA) words substituted by 2017 c. 32 Sch. 14 para. 2(3)
s. 8(1I)-(1L) inserted by 2024 c. 3 s. 36(1)
s. 8(1AB)-(1AD) inserted by 2017 c. 32 Sch. 14 para. 3(5)
s. 8(1HA) inserted by 2017 c. 32 Sch. 14 para. 3(11)
s. 8A(1)(1ZA) substituted for s. 8A(1) by 2017 c. 32 Sch. 14 para. 4(3)
s. 8A(1G)-(1J) inserted by 2024 c. 3 s. 36(2)
s. 8A(1AB)-(1AD) inserted by 2017 c. 32 Sch. 14 para. 4(5)
s. 8A(1FA) inserted by 2017 c. 32 Sch. 14 para. 4(9)
s. 8A(6)(7) inserted by 2017 c. 32 Sch. 14 para. 4(12)
s. 12B(1)(1A) substituted for s. 12B(1) by 2017 c. 32 Sch. 14 para. 14(2)
s. 12B(2ZA)(2ZB) inserted by 2017 c. 32 Sch. 14 para. 14(4)
s. 12C and cross-heading inserted by 2017 c. 32 s. 60(2)
s. 12AA(5F)-(5I) inserted by 2024 c. 3 s. 36(3)
s. 12AC(1)(aa) inserted by 2017 c. 32 Sch. 14 para. 13(2)(c)
s. 12AC(7)(a) words inserted by 2017 c. 32 Sch. 14 para. 13(3)(b)
s. 12AC(7)(a) words renumbered as s. 12AC(7)(a) by 2017 c. 32 Sch. 14 para. 13(3)(a)
s. 12AC(7)(b) inserted by 2017 c. 32 Sch. 14 para. 13(3)(c)
s. 12ABA(5) inserted by 2017 c. 32 Sch. 14 para. 11(4)
s. 28ZA(6)(c) inserted by 2017 c. 32 Sch. 14 para. 15(b)
s. 29(6)(aa) inserted by 2017 c. 32 Sch. 14 para. 20(3)
Sch. A1 amendment to earlier affecting provision 2017 c. 32, s. 60 by 2018 c. 3 Sch. 6 para. 7(2)(a)
Sch. A1 amendment to earlier affecting provision 2017 c. 32, s. 60 by 2018 c. 3 Sch. 6 para. 7(2)(b)
Sch. A1 inserted by 2017 c. 32 s. 60(3)
Sch. A1 para. 8(6)(b) omitted by 2022 c. 3 Sch. 1 para. 32(b)
Sch. A1 para. 8(2) substituted by 2022 c. 3 Sch. 1 para. 32(a)

F12U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Sch. 2 repealed (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 1996 (c. 8), Sch. 22 para. 6, Sch. 41 Pt. 5(12)

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