http://www.legislation.gov.uk/id/ukpga/1970/9/schedule/1AA

http://www.legislation.gov.uk/ukpga/1970/9/schedule/1AA/crossheading/resolution-of-disputes-as-to-legal-privilege/2003-01-23

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

Expert Participation

2003-01-23

Taxes Management Act 1970

s. 46B(5)(f) and word

Corporation Tax Act 2009

Sch. 1

para. 303

Sch. 2

Pt. 1

s. 1329(1)

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. 8(1AB)-(1AD)

Finance (No. 2) Act 2017

Sch. 14

para. 3(5)

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. 8A(1)

(1ZA)

Finance (No. 2) Act 2017

Sch. 14

para. 4(3)

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(1FA)

Finance (No. 2) Act 2017

Sch. 14

para. 4(9)

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. 12ABA(5)

Finance (No. 2) Act 2017

Sch. 14

para. 11(4)

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(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(2ZA)

(2ZB)

Finance (No. 2) Act 2017

Sch. 14

para. 14(4)

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. 28ZA(6)(c)

Finance (No. 2) Act 2017

Sch. 14

para. 15(b)

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

Sch. A1

Finance (No. 2) Act 2017

s. 60(3)

s. 60(4)

reg. 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

Blanket Amendment

Constitutional Reform Act 2005

Sch. 11

para. 5

s. 148(1)

art. 2(d)

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. 29(7)(a)

(ia)

Finance Act 2019

Sch. 2

para. 25(6)

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

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(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. 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)

SCHEDULES

C1F1SCHEDULE 1AA Orders for production of documents

Annotations:

Amendments (Textual)

Sch. 1AA inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 149(2), Sch. 39

Modifications etc. (not altering text)

Sch. 1AA applied (1.8.2002 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 36(1), 61; S.I. 2002/1727, art. 2

Resolution of disputes as to legal privilege

6

1

The Board may make provision by regulations for the resolution of disputes as to whether a document, or part of a document, is an item subject to legal privilege.

2

The regulations may, in particular, make provision as to—

a

the custody of the document whilst its status is being decided;

b

the appointment of an independent, legally qualified person to decide the matter;

c

the procedures to be followed; and

d

who is to meet the costs of the proceedings.