http://www.legislation.gov.uk/ukpga/1970/9/introduction/1991-02-01
Taxes Management Act 1970
An Act to consolidate certain of the enactments relating to income tax, capital gains tax and corporation tax, including certain enactments relating also to other taxes.
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Statute Law Database
2024-06-25
1991-02-01
Taxes Management Act 1970
Pt. 5
The Saving Gateway Accounts (No. 2) Regulations 2009
reg. 5(3)
reg. 1
2
Taxes Management Act 1970
Pt. 6
Saving Gateway Accounts Act 2009
s. 12(2)
13(3)
s. 31
Taxes Management Act 1970
Pt. 6
Saving Gateway Accounts Act 2009
s. 22(9)
s. 31
Taxes Management Act 1970
Pt. 6
The Saving Gateway Accounts Regulations 2009
reg. 20(5)
reg. 1
Taxes Management Act 1970
s. 12B(4)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 7
art. 1(2)
Taxes Management Act 1970
s. 19A
The Finance Act 2008, Schedule 36 (Appointed Day and Savings) Order 2009
art. 3
Taxes Management Act 1970
s. 19A(5)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 8(2)
art. 1(2)
Taxes Management Act 1970
s. 19A(9)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 8(3)(a)
art. 1(2)
Taxes Management Act 1970
s. 19A(9)(a)
(b)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 8(3)(b)
art. 1(2)
Taxes Management Act 1970
s. 19A(10)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 8(4)
art. 1(2)
Taxes Management Act 1970
s. 19A(11)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 8(5)(a)
art. 1(2)
Taxes Management Act 1970
s. 19A(11)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 8(5)(b)
art. 1(2)
Taxes Management Act 1970
s. 20
The Finance Act 2008, Schedule 36 (Appointed Day and Savings) Order 2009
art. 4
Taxes Management Act 1970
s. 20(7)(a)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 9(2)(a)
art. 1(2)
Taxes Management Act 1970
s. 20(7)(b)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 9(2)(b)
art. 1(2)
Taxes Management Act 1970
s. 20(7AB)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 9(3)(a)
art. 1(2)
Taxes Management Act 1970
s. 20(7AB)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 9(3)(b)
art. 1(2)
Taxes Management Act 1970
s. 20(7AC)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 9(4)
art. 1(2)
Taxes Management Act 1970
s. 20(8A)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 9(5)(a)
art. 1(2)
Taxes Management Act 1970
s. 20(8A)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 9(5)(b)
art. 1(2)
Taxes Management Act 1970
s. 20(8B)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 9(6)
art. 1(2)
Taxes Management Act 1970
s. 20(8G)(b)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 9(7)
art. 1(2)
Taxes Management Act 1970
s. 20(8H)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 9(8)(a)
art. 1(2)
Taxes Management Act 1970
s. 20(8H)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 9(8)(b)
art. 1(2)
Taxes Management Act 1970
s. 20B(1B)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 10(2)(a)
art. 1(2)
Taxes Management Act 1970
s. 20B(1B)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 10(2)(b)
art. 1(2)
Taxes Management Act 1970
s. 20B(6)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 10(3)(c)
art. 1(2)
Taxes Management Act 1970
s. 20B(6)(a)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 10(3)(a)
art. 1(2)
Taxes Management Act 1970
s. 20B(6)(b)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 10(3)(b)
art. 1(2)
Taxes Management Act 1970
s. 28(2)
Finance Act 2009
Sch. 22
para. 11(1)(b)
art. 2
Taxes Management Act 1970
s. 34-36
The Saving Gateway Accounts Regulations 2009
reg. 20(6)
reg. 1
Taxes Management Act 1970
s. 46B(5)(f) and word
Corporation Tax Act 2009
Sch. 1
para. 303
Sch. 2
Pt. 1
2
s. 1329(1)
Taxes Management Act 1970
s. 49
The Saving Gateway Accounts Regulations 2009
reg. 20(4)
reg. 1
Taxes Management Act 1970
s. 54
The Saving Gateway Accounts Regulations 2009
reg. 20(4)
reg. 1
Taxes Management Act 1970
s. 95
The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009
reg. 35(3)(a)
reg. 1(1)
Taxes Management Act 1970
s. 95
The Education (Student Loans) (Repayment) Regulations 2009
reg. 40(3)(a)
reg. 1(4)
(6)
reg. 1(1)
Taxes Management Act 1970
s. 97
The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009
reg. 35(3)(b)
reg. 1(1)
Taxes Management Act 1970
s. 97
The Education (Student Loans) (Repayment) Regulations 2009
reg. 40(3)(b)
reg. 1(4)
(6)
reg. 1(1)
Taxes Management Act 1970
s. 97AA(2)(b)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 43
art. 1(2)
Taxes Management Act 1970
Sch. 1A
para. 2A(3)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 54
art. 1(2)
Taxes Management Act 1970
Sch. 1A
para. 6A(3)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 55(2)(a)
art. 1(2)
Taxes Management Act 1970
Sch. 1A
para. 6A(3)(a)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 55(2)(b)
art. 1(2)
Taxes Management Act 1970
Sch. 1A
para. 6A(3)(b)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 55(2)(c)
art. 1(2)
Taxes Management Act 1970
Sch. 1A
para. 6A(4)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 55(3)
art. 1(2)
Taxes Management Act 1970
Sch. 1A
para. 6A(5)
The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
Sch. 1
para. 55(4)
art. 1(2)
Taxes Management Act 1970
Sch. 3
para. 10
Corporation Tax Act 2009
Sch. 1
para. 310(a)
Sch. 3
Pt. 1
Sch. 2
Pt. 1
2
s. 1329(1)
Taxes Management Act 1970
Sch. 3
para. 10
Corporation Tax Act 2009
Sch. 1
para. 310(b)
Sch. 2
Pt. 1
2
s. 1329(1)
Taxes Management Act 1970
s. 8 heading
Finance (No. 2) Act 2017
Sch. 14
para. 3(2)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8A heading
Finance (No. 2) Act 2017
Sch. 14
para. 4(2)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8B heading
Finance (No. 2) Act 2017
Sch. 14
para. 5(a)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 9 heading
Finance (No. 2) Act 2017
Sch. 14
para. 6(2)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 7(1A)
Finance (No. 2) Act 2017
Sch. 14
para. 2(2)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 7(1BA)
Finance (No. 2) Act 2017
Sch. 14
para. 2(3)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 7(7)
Finance (No. 2) Act 2017
Sch. 14
para. 2(4)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8(1)
Finance (No. 2) Act 2017
Sch. 14
para. 3(3)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8(1AA)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 3(4)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8(1AB)-(1AD)
Finance (No. 2) Act 2017
Sch. 14
para. 3(5)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8(1B)
Finance (No. 2) Act 2017
Sch. 14
para. 3(6)(a)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8(1B)
Finance (No. 2) Act 2017
Sch. 14
para. 3(6)(b)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8(1C)
Finance (No. 2) Act 2017
Sch. 14
para. 3(7)(a)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8(1C)
Finance (No. 2) Act 2017
Sch. 14
para. 3(7)(b)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8(1C)
Finance (No. 2) Act 2017
Sch. 14
para. 3(7)(c)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8(1D)
Finance (No. 2) Act 2017
Sch. 14
para. 3(8)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8(1F)
Finance (No. 2) Act 2017
Sch. 14
para. 3(9)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8(1G)
Finance (No. 2) Act 2017
Sch. 14
para. 3(10)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8(1HA)
Finance (No. 2) Act 2017
Sch. 14
para. 3(11)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8(2)
Finance (No. 2) Act 2017
Sch. 14
para. 3(12)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8(3)
Finance (No. 2) Act 2017
Sch. 14
para. 3(13)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8(4)
Finance (No. 2) Act 2017
Sch. 14
para. 3(13)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8(4A)
Finance (No. 2) Act 2017
Sch. 14
para. 3(13)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8(4B)
Finance (No. 2) Act 2017
Sch. 14
para. 3(14)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8(6)
(7)
Finance (No. 2) Act 2017
Sch. 14
para. 3(15)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8A(1)
(1ZA)
Finance (No. 2) Act 2017
Sch. 14
para. 4(3)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8A(1AA)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 4(4)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8A(1AB)-(1AD)
Finance (No. 2) Act 2017
Sch. 14
para. 4(5)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8A(1B)
Finance (No. 2) Act 2017
Sch. 14
para. 4(6)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8A(1D)
Finance (No. 2) Act 2017
Sch. 14
para. 4(7)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8A(1E)
Finance (No. 2) Act 2017
Sch. 14
para. 4(8)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8A(1FA)
Finance (No. 2) Act 2017
Sch. 14
para. 4(9)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8A(2)
Finance (No. 2) Act 2017
Sch. 14
para. 4(10)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8A(3)
Finance (No. 2) Act 2017
Sch. 14
para. 4(11)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8A(4)
Finance (No. 2) Act 2017
Sch. 14
para. 4(11)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8A(6)
(7)
Finance (No. 2) Act 2017
Sch. 14
para. 4(12)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8B(1)
Finance (No. 2) Act 2017
Sch. 14
para. 5(b)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 9(1)
Finance (No. 2) Act 2017
Sch. 14
para. 6(3)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 9(2)
Finance (No. 2) Act 2017
Sch. 14
para. 6(4)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 9(3)
Finance (No. 2) Act 2017
Sch. 14
para. 6(5)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 9(3A)
Finance (No. 2) Act 2017
Sch. 14
para. 6(6)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12AA(10A)
Finance (No. 2) Act 2017
Sch. 14
para. 9
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12AB(1)
Finance (No. 2) Act 2017
Sch. 14
para. 10
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12ABA(1)
Finance (No. 2) Act 2017
Sch. 14
para. 11(2)(a)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12ABA(1)
Finance (No. 2) Act 2017
Sch. 14
para. 11(2)(b)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12ABA(4)
Finance (No. 2) Act 2017
Sch. 14
para. 11(3)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12ABA(5)
Finance (No. 2) Act 2017
Sch. 14
para. 11(4)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12ABB(2)
Finance (No. 2) Act 2017
Sch. 14
para. 12(2)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12ABB(4)
Finance (No. 2) Act 2017
Sch. 14
para. 12(3)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12AC(1)
Finance (No. 2) Act 2017
Sch. 14
para. 13(2)(a)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12AC(1)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 13(2)(b)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12AC(1)(aa)
Finance (No. 2) Act 2017
Sch. 14
para. 13(2)(c)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12AC(1)(b)
Finance (No. 2) Act 2017
Sch. 14
para. 13(2)(d)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12AC(7)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 13(3)(a)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12AC(7)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 13(3)(b)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12AC(7)(b)
Finance (No. 2) Act 2017
Sch. 14
para. 13(3)(c)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12B(1)
(1A)
Finance (No. 2) Act 2017
Sch. 14
para. 14(2)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12B(2)
Finance (No. 2) Act 2017
Sch. 14
para. 14(3)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12B(2A)
Finance (No. 2) Act 2017
Sch. 14
para. 14(5)(b)(i)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12B(2A)
Finance (No. 2) Act 2017
Sch. 14
para. 14(5)(b)(ii)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12B(2A)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 14(5)(a)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12B(2ZA)
(2ZB)
Finance (No. 2) Act 2017
Sch. 14
para. 14(4)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12B(3)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 14(6)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12B(4)
Finance (No. 2) Act 2017
Sch. 14
para. 14(7)(a)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12B(4)
Finance (No. 2) Act 2017
Sch. 14
para. 14(7)(b)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12B(5)
Finance (No. 2) Act 2017
Sch. 14
para. 14(8)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12C and cross-heading
Finance (No. 2) Act 2017
s. 60(2)
s. 60(4)
reg. 2
Taxes Management Act 1970
s. 12ZH(3)
Finance (No. 2) Act 2017
Sch. 14
para. 7(2)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12ZH(4)
Finance (No. 2) Act 2017
Sch. 14
para. 7(3)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12ZH(5)
Finance (No. 2) Act 2017
Sch. 14
para. 7(4)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12ZH(6)
Finance (No. 2) Act 2017
Sch. 14
para. 7(4)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12ZH(8)(b)
Finance (No. 2) Act 2017
Sch. 14
para. 7(5)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12ZH(10)
Finance (No. 2) Act 2017
Sch. 14
para. 7(6)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12ZH(11)
Finance (No. 2) Act 2017
Sch. 14
para. 7(7)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12ZI(3)
Finance (No. 2) Act 2017
Sch. 14
para. 8(2)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12ZI(4)(b)
Finance (No. 2) Act 2017
Sch. 14
para. 8(3)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12ZI(5)
Finance (No. 2) Act 2017
Sch. 14
para. 8(4)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12ZI(6)
Finance (No. 2) Act 2017
Sch. 14
para. 8(4)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12ZI(8)(b)
Finance (No. 2) Act 2017
Sch. 14
para. 8(5)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12ZI(10)
Finance (No. 2) Act 2017
Sch. 14
para. 8(6)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12ZI(11)
Finance (No. 2) Act 2017
Sch. 14
para. 8(7)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 28B(8)
Finance (No. 2) Act 2017
Sch. 14
para. 16
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 28C(3)
Finance (No. 2) Act 2017
Sch. 14
para. 17
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 28H(2)(b)
Finance (No. 2) Act 2017
Sch. 14
para. 18(a)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 28H(2)(b)
Finance (No. 2) Act 2017
Sch. 14
para. 18(b)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 28I(2)(b)
Finance (No. 2) Act 2017
Sch. 14
para. 19(a)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 28I(2)(b)
Finance (No. 2) Act 2017
Sch. 14
para. 19(b)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 28ZA(6)(b)
Finance (No. 2) Act 2017
Sch. 14
para. 15(a)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 28ZA(6)(c)
Finance (No. 2) Act 2017
Sch. 14
para. 15(b)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 29(2)
Finance (No. 2) Act 2017
Sch. 14
para. 20(2)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 29(6)(aa)
Finance (No. 2) Act 2017
Sch. 14
para. 20(3)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 30B(10)
Finance (No. 2) Act 2017
Sch. 14
para. 21
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 42(2)
Finance (No. 2) Act 2017
Sch. 14
para. 22(2)(a)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 42(2)
Finance (No. 2) Act 2017
Sch. 14
para. 22(2)(b)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 42(9)
Finance (No. 2) Act 2017
Sch. 14
para. 22(3)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 42(11)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 22(4)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 59A(1)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 23(2)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 59A(4A)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 23(3)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 59B(1)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 24(2)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 59B(4A)
Finance (No. 2) Act 2017
Sch. 14
para. 24(3)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 59B(5A)
Finance (No. 2) Act 2017
Sch. 14
para. 24(4)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 59B(6)
Finance (No. 2) Act 2017
Sch. 14
para. 24(5)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 106C(1)
Finance (No. 2) Act 2017
Sch. 14
para. 25(2)(a)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 106C(1)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 25(2)(b)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 106C(2)
Finance (No. 2) Act 2017
Sch. 14
para. 25(3)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 106D(1)
Finance (No. 2) Act 2017
Sch. 14
para. 26(a)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 106D(1)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 26(b)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 106E
Finance (No. 2) Act 2017
Sch. 14
para. 27
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 107A(2)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 28
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 118(1)
Finance (No. 2) Act 2017
Sch. 14
para. 29(a)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 118(1)
Finance (No. 2) Act 2017
Sch. 14
para. 29(b)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 118(1)
Finance (No. 2) Act 2017
Sch. 14
para. 29(c)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 118(1)
Finance (No. 2) Act 2017
Sch. 14
para. 29(d)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 118(1)
Finance (No. 2) Act 2017
Sch. 14
para. 29(e)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 118(1)
Finance (No. 2) Act 2017
Sch. 14
para. 29(f)
s. 61(6)
reg. 2
Taxes Management Act 1970
Sch. 1AB
para. 3(2)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 30(2)
s. 61(6)
reg. 2
Taxes Management Act 1970
Sch. 1AB
para. 3(3)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 30(3)
s. 61(6)
reg. 2
Taxes Management Act 1970
Sch. 1AB
para. 3(4)
Finance (No. 2) Act 2017
Sch. 14
para. 30(4)
s. 61(6)
reg. 2
Taxes Management Act 1970
Sch. A1
Finance (No. 2) Act 2017
s. 60(3)
s. 60(4)
reg. 2
Taxes Management Act 1970
Pt. 2
Finance Act 1998
s. 117(1)(a)
Sch. 18
Taxes Management Act 1970
Pt. 4
Finance Act 1998
s. 117(1)(b)
Sch. 18
Taxes Management Act 1970
Pt. 10
Finance Act 1998
s. 117(1)(b)
Sch. 18
Taxes Management Act 1970
s. 41A(9)(b)
Finance Act 1998
Sch. 5
para. 33
Sch. 5
para. 73
75
Taxes Management Act 1970
s. 87A(4)
Finance Act 1998
Sch. 4
para. 4(2)
Taxes Management Act 1970
s. 87A(4A)
Finance Act 1998
Sch. 4
para. 4(2)
Taxes Management Act 1970
s. 94(8)
Finance Act 1998
Sch. 3
para. 5(2)
Sch. 27
Pt. 3(2)
Taxes Management Act 1970
s. 98A
The Social Security (Northern Ireland) Order 1998
Sch. 6
para. 58(13)
Sch. 5
art. 1(2)
Taxes Management Act 1970
s. 33(1)
Finance Act 2008
Sch. 39
para. 5
Sch. 39
para. 66
s. 118(2)
art. 2(2)
art. 10
Taxes Management Act 1970
s. 33A(2)
Finance Act 2008
Sch. 39
para. 6
s. 118(2)
art. 2(2)
art. 10
Taxes Management Act 1970
s. 46B(2)(aa)
Finance Act 2008
s. 119(12)(a)(i)
s. 119(13)
art. 2
Taxes Management Act 1970
s. 46C(2)(b)
Finance Act 2008
s. 119(12)(a)(ii)
s. 119(13)
art. 2
Taxes Management Act 1970
s. 61(1)
Finance Act 2008
Sch. 43
para. 1(2)
s. 129(4)
art. 2
Taxes Management Act 1970
s. 61(1A)
Finance Act 2008
Sch. 43
para. 1(3)
s. 129(4)
art. 2
Taxes Management Act 1970
s. 115A
Finance Act 1999
Sch. 20
Pt. 7
s. 133(4)
Taxes Management Act 1970
Sch. 3A
Finance Act 1999
s. 133(3)
Sch. 20
Pt. 7
s. 133(4)
Taxes Management Act 1970
s. 63(2)(a)
Abolition of Poindings and Warrant Sales Act 2001
Abolition of Poindings and Warrant Sales Act 2001 (repealed)
s. 1(2)
(3)
Sch.
Pt. 2
Taxes Management Act 1970
s. 63A(1)
Abolition of Poindings and Warrant Sales Act 2001
Abolition of Poindings and Warrant Sales Act 2001 (repealed)
s. 1(2)
(3)
Sch.
Pt. 2
Taxes Management Act 1970
s. 64(2)
Abolition of Poindings and Warrant Sales Act 2001
Abolition of Poindings and Warrant Sales Act 2001 (repealed)
s. 1(2)
(3)
Sch.
Pt. 2
Taxes Management Act 1970
s. 56(8)
Constitutional Reform Act 2005
Sch. 9
para. 21(2)(a)
s. 148(1)
art. 2(d)
Taxes Management Act 1970
s. 56(8)(a)
Constitutional Reform Act 2005
Sch. 9
para. 21(2)(b)
s. 148(1)
art. 2(d)
Taxes Management Act 1970
s. 56(8)(a)
Constitutional Reform Act 2005
Sch. 18
Pt. 5
s. 148(1)
art. 2(f)
Taxes Management Act 1970
s. 56(8)(b)
Constitutional Reform Act 2005
Sch. 9
para. 21(2)(c)
s. 148(1)
art. 2(d)
Taxes Management Act 1970
s. 56(10)
Constitutional Reform Act 2005
Sch. 9
para. 21(2)(c)
s. 148(1)
art. 2(d)
Taxes Management Act 1970
s. 56A(5)
(6)
Constitutional Reform Act 2005
Sch. 9
para. 21(3)(a)
s. 148(1)
art. 2(d)
Taxes Management Act 1970
s. 56A(7)
Constitutional Reform Act 2005
Sch. 9
para. 21(3)(b)
s. 148(1)
art. 2(d)
Taxes Management Act 1970
s. 56A(7)
Constitutional Reform Act 2005
Sch. 18
Pt. 5
s. 148(1)
art. 2(f)
Taxes Management Act 1970
s. 56A(10)
Constitutional Reform Act 2005
Sch. 9
para. 21(3)(c)
s. 148(1)
art. 2(d)
Taxes Management Act 1970
s. 58(2C)
Constitutional Reform Act 2005
Sch. 9
para. 21(4)
s. 148(1)
art. 2(d)
Taxes Management Act 1970
Blanket Amendment
Constitutional Reform Act 2005
Sch. 11
para. 5
s. 148(1)
art. 2(d)
Taxes Management Act 1970
s. 98 Table
Income Tax (Trading and Other Income) Act 2005
Sch. 3
Sch. 2
s. 883(1)
Taxes Management Act 1970
s. 5(1)
Tribunals, Courts and Enforcement Act 2007
Sch. 23
Pt. 1
s. 148
art. 6(c)
Taxes Management Act 1970
s. 6(1)
Tribunals, Courts and Enforcement Act 2007
Sch. 23
Pt. 1
s. 148
art. 6(c)
Taxes Management Act 1970
s. 56(3)
Tribunals, Courts and Enforcement Act 2007
Sch. 23
Pt. 1
s. 148
art. 6(c)
Taxes Management Act 1970
s. 61(1)
Tribunals, Courts and Enforcement Act 2007
Sch. 13
para. 33(2)
s. 89
s. 148
art. 2(1)(b)
Taxes Management Act 1970
s. 61(1A)
Tribunals, Courts and Enforcement Act 2007
Sch. 13
para. 33(3)
s. 89
s. 148
art. 2(1)(b)
Taxes Management Act 1970
s. 63(2)(aa)
Bankruptcy and Diligence etc. (Scotland) Act 2007
Sch. 5
para. 9(2)
s. 223
s. 227(3)
art. 3(2)
(3)
Sch.
art. 4
Taxes Management Act 1970
s. 63A(1)
Bankruptcy and Diligence etc. (Scotland) Act 2007
Sch. 5
para. 9(3)
s. 223
s. 227(3)
art. 3(2)
(3)
Sch.
art. 4
Taxes Management Act 1970
s. 12D
Finance Act 2019
s. 87(5)(b)
Taxes Management Act 1970
s. 29(7)(a)
(ia)
Finance Act 2019
Sch. 2
para. 25(6)
Taxes Management Act 1970
s. 59FA
Finance Act 2019
Sch. 7
para. 6(1)(b)
Taxes Management Act 1970
s. 109B
Finance Act 2019
Sch. 7
para. 6(1)(b)
Taxes Management Act 1970
s. 109B
Finance Act 2019
Sch. 7
para. 6(1)(c)
Taxes Management Act 1970
s. 109E
Finance Act 2019
Sch. 7
para. 6(1)(b)
Taxes Management Act 1970
s. 109E
Finance Act 2019
Sch. 7
para. 6(1)(c)
Taxes Management Act 1970
Pt. 6
The Child Trust Funds Regulations 2004
reg. 22(4)
reg. 1
Taxes Management Act 1970
s. 42
The Child Trust Funds Regulations 2004
reg. 28
reg. 1
Taxes Management Act 1970
s. 72
The Child Trust Funds Regulations 2004
reg. 29(4)
reg. 1
Taxes Management Act 1970
s. 73
The Child Trust Funds Regulations 2004
reg. 29(4)
reg. 1
Taxes Management Act 1970
s. 59B(5A)
The Education (Postgraduate Master's Degree Loans) Regulations 2016
The Education (Postgraduate Master’s Degree Loans) Regulations 2016
reg. 45(5)
Taxes Management Act 1970
s. 59B(7)
(8)
The Education (Postgraduate Master's Degree Loans) Regulations 2016
The Education (Postgraduate Master’s Degree Loans) Regulations 2016
reg. 45(5)
Taxes Management Act 1970
s. 87A
Finance Act 2016
Sch. 1
para. 54(b)
Taxes Management Act 1970
s. 42
Finance (No. 2) Act 1997
Sch. 4
para. 3(1)
Taxes Management Act 1970
Pt. 5
Finance Act 2012
Sch. 38
para. 20(7)
31(7)
Sch. 38
para. 43
s. 223
art. 2
Taxes Management Act 1970
Sch. A1
para. 8(2)
Finance Act 2022
Sch. 1
para. 32(a)
Sch. 1
para. 61(1)
Taxes Management Act 1970
Sch. A1
para. 8(6)(b)
Finance Act 2022
Sch. 1
para. 32(b)
Sch. 1
para. 61(1)
Taxes Management Act 1970
s. 59A
National Insurance Contributions Act 2015
Sch. 1
para. 3
Taxes Management Act 1970
s. 59A
National Insurance Contributions Act 2015
Sch. 1
para. 12
Taxes Management Act 1970
s. 12ABZA heading
Finance Act 2018
Sch. 6
para. 9
Taxes Management Act 1970
s. 12ABZB heading
Finance Act 2018
Sch. 6
para. 15(2)
Taxes Management Act 1970
s. 12AB
Finance Act 2018
Sch. 6
para. 7(3)
Taxes Management Act 1970
s. 12ABZA(1)
Finance Act 2018
Sch. 6
para. 9
Taxes Management Act 1970
s. 12ABZA(3)
Finance Act 2018
Sch. 6
para. 9
Taxes Management Act 1970
s. 12ABZA(4)
Finance Act 2018
Sch. 6
para. 9
Taxes Management Act 1970
s. 12ABZB(1)
Finance Act 2018
Sch. 6
para. 15(2)
Taxes Management Act 1970
s. 12ABZB(3)
Finance Act 2018
Sch. 6
para. 15(2)
Taxes Management Act 1970
s. 12ABZB(5)
Finance Act 2018
Sch. 6
para. 15(2)
Taxes Management Act 1970
s. 12ABZB(7)
Finance Act 2018
Sch. 6
para. 15(2)
Taxes Management Act 1970
s. 12ABZB(8)
Finance Act 2018
Sch. 6
para. 15(2)
Taxes Management Act 1970
s. 12ABZB(9)
Finance Act 2018
Sch. 6
para. 15(2)
Taxes Management Act 1970
s. 12ABZB(11)
Finance Act 2018
Sch. 6
para. 15(2)
Taxes Management Act 1970
s. 12ABZB(12)
Finance Act 2018
Sch. 6
para. 15(2)
Taxes Management Act 1970
Sch. A1
Finance Act 2018
Sch. 6
para. 7(2)(a)
Taxes Management Act 1970
Sch. A1
Finance Act 2018
Sch. 6
para. 7(2)(b)
Taxes Management Act 1970
s. 12ABZAA(2)
Finance Act 2020
s. 104(4)
Taxes Management Act 1970
s. 12ABZAA(5)(a)
Finance Act 2020
s. 104(4)
Taxes Management Act 1970
s. 12ABZAA(5)(b)
Finance Act 2020
s. 104(4)
Taxes Management Act 1970
s. 59FB
Finance Act 2020
Sch. 7
para. 5(1)(a)
Taxes Management Act 1970
Sch. 3ZC
Finance Act 2020
Sch. 7
para. 5(1)(b)
Taxes Management Act 1970
s. 8(1I)-(1L)
Finance Act 2024
s. 36(1)
s. 36(5)
Taxes Management Act 1970
s. 8A(1G)-(1J)
Finance Act 2024
s. 36(2)
s. 36(5)
Taxes Management Act 1970
s. 12AA(5F)-(5I)
Finance Act 2024
s. 36(3)
s. 36(5)
Taxes Management Act 1970
1970 c. 9
An Act to consolidate certain of the enactments relating to income tax, capital gains tax and corporation tax, including certain enactments relating also to other taxes.
Annotations:
Modifications etc. (not altering text)
EDITORIAL NOTEThis Act is presented in the form in which it appears in the 1990 edition of The Taxes Acts edited by the Inland Revenue and published by Her Majesty's Stationery Office (any references in footnotes etc. to Vol. 1, 2 etc. are to the Volumes of that edition). The style of editing (see the following paragraph) differs from that applicable to most Acts published in Statutes in Force.Repealed matter is printed in italic type with a foot-note or, if its inclusion is unnecessary, omitted. Textual amendments, including additions, to any enactment are printed, as part of that enactment, in ordinary type enclosed in square brackets, with a footnote giving the reference to the amending enactment and, where necessary, the previous wording of the amended enactment. Where the effect of an enactment is modified or extended by a later enactment without specific amendment of the original words, the change is indicated by a footnote.