<dc:identifier>http://www.legislation.gov.uk/ukpga/1970/9/section/55</dc:identifier>
<dc:title>Taxes Management Act 1970</dc:title>
<dc:description> 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.</dc:description>
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<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-06-25</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2024-04-06</dct:valid>
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<ukm:Section Ref="section-8A-1AB" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/8A/1AB" FoundRef="section-8A">s. 8A(1AB)</ukm:Section>
-<ukm:Section Ref="section-8A-1AD" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/8A/1AD" FoundRef="section-8A">(1AD)</ukm:Section>
...</ukm:SectionRange>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-4-5" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/4/5">para. 4(5)</ukm:Section>
...</ukm:AffectingProvisions>
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<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
...</ukm:CommencementAuthority>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
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<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
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...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect EffectId="key-9e457b31127ae66298ae95642156df17" Type="inserted" AffectedYear="1970" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" Row="39" Modified="2024-03-26T12:18:13Z" URI="http://www.legislation.gov.uk/id/effect/key-9e457b31127ae66298ae95642156df17" RequiresApplied="true" AffectingProvisions="Sch. 14 para. 4(9)" AffectedNumber="9" AffectingNumber="32" AffectedProvisions="s. 8A(1FA)" AffectedExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectingYear="2017">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-8A-1FA" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/8A/1FA" FoundRef="section-8A">s. 8A(1FA)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-4-9" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/4/9">para. 4(9)</ukm:Section>
...</ukm:AffectingProvisions>
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<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
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...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect Modified="2024-03-26T12:18:13Z" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectingYear="2017" AffectedProvisions="s. 8A(6)(7)" URI="http://www.legislation.gov.uk/id/effect/key-d7d7d397d47c54c66a7b0808035b026c" AffectingProvisions="Sch. 14 para. 4(12)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="1970" AffectedNumber="9" Row="43" AffectingNumber="32" AffectedExtent="E+W+S+N.I." Type="inserted" EffectId="key-d7d7d397d47c54c66a7b0808035b026c" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" RequiresApplied="true">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-8A-6" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/8A/6" FoundRef="section-8A">s. 8A(6)</ukm:Section>
<ukm:Section Ref="section-8A-7" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/8A/7" FoundRef="section-8A">(7)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-4-12" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/4/12">para. 4(12)</ukm:Section>
...</ukm:AffectingProvisions>
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<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
...</ukm:CommencingProvisions>
...</ukm:InForce>
...</ukm:InForceDates>
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<ukm:UnappliedEffect AffectingYear="2017" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomPublicGeneralAct" Row="66" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectedExtent="E+W+S+N.I." RequiresApplied="true" EffectId="key-efbd6bc1b6b874a1401b0e5dbdd4877a" Type="inserted" Modified="2024-03-26T12:18:13Z" AffectingNumber="32" URI="http://www.legislation.gov.uk/id/effect/key-efbd6bc1b6b874a1401b0e5dbdd4877a" AffectingProvisions="Sch. 14 para. 11(4)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectingEffectsExtent="E+W+S+N.I." Comments="NB When doing CER tasks following commencement of 2017 c. 32, Sch. 14 Pt. 1 please note there are KO effects in 2018 c. 3, Sch. 6 paras. 7(3), 9, 15(2) and 2020 c. 14, s. 104(4) which insert new affecting paras. 10A, 10B, 10BA, 10C into Sch. 14 Pt. 1 and which may therefore also need start dates and CO details adding via toes correction" AffectedNumber="9" AffectedProvisions="s. 12ABA(5)" AffectedYear="1970">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-12ABA-5" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/12ABA/5" FoundRef="section-12ABA">s. 12ABA(5)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
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<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
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<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
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<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
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...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingNumber="32" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedYear="1970" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-b18dfb5e1687497206b6bd910546959c" Type="inserted" AffectedNumber="9" Row="71" Modified="2024-03-26T12:18:13Z" AffectingYear="2017" AffectedExtent="E+W+S+N.I." RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/key-b18dfb5e1687497206b6bd910546959c" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 12AC(1)(aa)" AffectingProvisions="Sch. 14 para. 13(2)(c)">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
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<ukm:Section Ref="section-12AC-1-aa" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/12AC/1/aa" FoundRef="section-12AC">s. 12AC(1)(aa)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
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<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
...</ukm:CommencingProvisions>
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...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="1970" Modified="2024-03-26T12:18:13Z" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-c77d145f2bce523ae685acdedd802e70" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedNumber="9" AffectingProvisions="Sch. 14 para. 13(3)(a)" Type="words renumbered as s. 12AC(7)(a)" URI="http://www.legislation.gov.uk/id/effect/key-c77d145f2bce523ae685acdedd802e70" RequiresApplied="true" AffectedExtent="E+W+S+N.I." AffectedProvisions="s. 12AC(7)(a)" AffectingNumber="32" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2017" Row="75">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-12AC-7-a" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/12AC/7/a" FoundRef="section-12AC">s. 12AC(7)(a)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
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<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
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<ukm:UnappliedEffect RequiresApplied="true" AffectingNumber="32" EffectId="key-fec13556530c1ccc7830e0909383f44e" AffectingProvisions="Sch. 14 para. 13(3)(b)" AffectingEffectsExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" Row="76" AffectedYear="1970" AffectedNumber="9" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2017" AffectedProvisions="s. 12AC(7)(a)" URI="http://www.legislation.gov.uk/id/effect/key-fec13556530c1ccc7830e0909383f44e" Modified="2024-03-26T12:18:13Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedExtent="E+W+S+N.I." Type="words inserted">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-12AC-7-a" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/12AC/7/a" FoundRef="section-12AC">s. 12AC(7)(a)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-13-3-b" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/13/3/b">para. 13(3)(b)</ukm:Section>
...</ukm:AffectingProvisions>
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<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
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<ukm:UnappliedEffect Row="77" EffectId="key-7242061d052cbeca9b828bcf9dcfea26" Modified="2024-03-26T12:18:13Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedProvisions="s. 12AC(7)(b)" AffectingProvisions="Sch. 14 para. 13(3)(c)" URI="http://www.legislation.gov.uk/id/effect/key-7242061d052cbeca9b828bcf9dcfea26" AffectedExtent="E+W+S+N.I." AffectedNumber="9" AffectedYear="1970" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" Type="inserted" AffectingNumber="32" AffectingYear="2017" RequiresApplied="true" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I.">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-12AC-7-b" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/12AC/7/b" FoundRef="section-12AC">s. 12AC(7)(b)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-13-3-c" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/13/3/c">para. 13(3)(c)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
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...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedYear="1970" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedProvisions="s. 12B(1)(1A)" URI="http://www.legislation.gov.uk/id/effect/key-bbc1f6d3290b40572a38f610bf22963c" AffectedExtent="E+W+S+N.I." AffectingProvisions="Sch. 14 para. 14(2)" AffectingEffectsExtent="E+W+S+N.I." Type="substituted for s. 12B(1)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="9" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2024-03-26T12:18:13Z" AffectingNumber="32" RequiresApplied="true" Row="85" EffectId="key-bbc1f6d3290b40572a38f610bf22963c" AffectingYear="2017">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-12B-1" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/12B/1">s. 12B(1)</ukm:Section>
<ukm:Section Ref="section-12B-1A" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/12B/1A" FoundRef="section-12B">(1A)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-14-2" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/14/2">para. 14(2)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
...</ukm:CommencingProvisions>
...</ukm:InForce>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-253b561b2801cbd72d2989dae4946e72" AffectingYear="2017" RequiresApplied="true" AffectedYear="1970" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectedProvisions="s. 12B(2ZA)(2ZB)" Modified="2024-03-26T12:18:13Z" AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="9" Type="inserted" Row="91" EffectId="key-253b561b2801cbd72d2989dae4946e72" AffectingNumber="32" AffectedExtent="E+W+S+N.I." AffectingProvisions="Sch. 14 para. 14(4)">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-12B-2ZA" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/12B/2ZA" FoundRef="section-12B">s. 12B(2ZA)</ukm:Section>
<ukm:Section Ref="section-12B-2ZB" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/12B/2ZB" FoundRef="section-12B">(2ZB)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-14-4" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/14/4">para. 14(4)</ukm:Section>
...</ukm:AffectingProvisions>
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<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
...</ukm:CommencingProvisions>
...</ukm:InForce>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedNumber="9" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedProvisions="s. 12C and cross-heading" Type="inserted" AffectingYear="2017" URI="http://www.legislation.gov.uk/id/effect/key-3dcd5949fedec4bebfe78743b9958298" AffectingNumber="32" AffectedExtent="E+W+S+N.I." Row="96" AffectedYear="1970" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" EffectId="key-3dcd5949fedec4bebfe78743b9958298" AffectingProvisions="s. 60(2)" AffectingEffectsExtent="E+W+S+N.I." Modified="2024-03-26T12:18:13Z">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-12C" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/12C" err:Ref="Section missing in legislation" Missing="true">s. 12C</ukm:Section>
and cross-heading ...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-60-2" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/60/2">s. 60(2)</ukm:Section>
...</ukm:AffectingProvisions>
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<ukm:Section Ref="section-60-4" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/60/4">s. 60(4)</ukm:Section>
...</ukm:CommencementAuthority>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
...</ukm:CommencingProvisions>
...</ukm:InForce>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingYear="2017" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" EffectId="key-5c7cf2bff8e7583ab1efb3039924af8d" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedExtent="E+W+S+N.I." AffectedYear="1970" Type="inserted" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" Row="143" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="s. 28ZA(6)(c)" AffectingNumber="32" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/key-5c7cf2bff8e7583ab1efb3039924af8d" Modified="2024-03-26T12:18:13Z" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="9" AffectingProvisions="Sch. 14 para. 15(b)">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-28ZA-6-c" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/28ZA/6/c" FoundRef="section-28ZA">s. 28ZA(6)(c)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-15-b" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/15/b">para. 15(b)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
...</ukm:CommencementAuthority>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
...</ukm:CommencingProvisions>
...</ukm:InForce>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingYear="2017" URI="http://www.legislation.gov.uk/id/effect/key-9689fadf177b9884a604f161e32fa4d5" Row="148" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 14 para. 20(3)" RequiresApplied="true" AffectedYear="1970" AffectedNumber="9" AffectedProvisions="s. 29(6)(aa)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectingEffectsExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" EffectId="key-9689fadf177b9884a604f161e32fa4d5" AffectingNumber="32" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedExtent="E+W+S+N.I." Type="inserted" Modified="2024-03-26T12:18:13Z">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-29-6-aa" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/29/6/aa" FoundRef="section-29">s. 29(6)(aa)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-paragraph-20-3" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/20/3">para. 20(3)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
...</ukm:CommencingProvisions>
...</ukm:InForce>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectingClass="UnitedKingdomPublicGeneralAct" Type="inserted" Row="203" URI="http://www.legislation.gov.uk/id/effect/key-b52f4d525b3deeb27c905aba96e4e708" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedExtent="E+W+S+N.I." RequiresApplied="true" AffectedNumber="9" AffectingNumber="32" Comments="Contains power" AffectingProvisions="s. 60(3)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2017" EffectId="key-b52f4d525b3deeb27c905aba96e4e708" AffectingEffectsExtent="E+W+S+N.I." AffectedYear="1970" AffectedProvisions="Sch. A1" Modified="2024-03-26T12:18:13Z">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="schedule-A1" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/schedule/A1" err:Ref="Section missing in legislation" Missing="true">Sch. A1</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-60-3" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/60/3">s. 60(3)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-60-4" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/60/4">s. 60(4)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2021/1079" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2026-04-06" Qualification="wholly in force" CommencingYear="2021" CommencingNumber="1079" AppendedCommentary="(as amended by S.I. 2024/422, reg. 2(2))">
<ukm:CommencingProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/1079/regulation/2">reg. 2</ukm:Section>
...</ukm:CommencingProvisions>
...</ukm:InForce>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingProvisions="Sch. 43 para. 1(3)" AffectingClass="UnitedKingdomPublicGeneralAct" Comments="Sub-s (1A) was never inserted by 2007 c 15 (see note to following effect)" AffectingYear="2008" Modified="2023-10-10T08:51:52Z" AffectedProvisions="s. 61(1A)" Type="omitted" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedExtent="E+W+S+N.I." AffectedYear="1970" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AppliedModified="2013-01-07T16:16:50.436Z" Row="1227" AffectedNumber="9" AffectingNumber="9" URI="http://www.legislation.gov.uk/id/effect/key-47bbd7f9ddd2431c66e02af3c0cc4aa4" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" EffectId="key-47bbd7f9ddd2431c66e02af3c0cc4aa4" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2008/9" RequiresApplied="false">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-61-1A" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/61/1A" FoundRef="section-61">s. 61(1A)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2008</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-43" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/43">Sch. 43 </ukm:Section>
<ukm:Section Ref="schedule-43-paragraph-1-3" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/43/paragraph/1/3">para. 1(3)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-129-4" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/129/4">s. 129(4)</ukm:Section>
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<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2014/906" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2014-04-06" Qualification="wholly in force" CommencingYear="2014" CommencingNumber="906">
<ukm:CommencingProvisions>
<ukm:Section Ref="article-2" URI="http://www.legislation.gov.uk/id/uksi/2014/906/article/2">art. 2</ukm:Section>
...</ukm:CommencingProvisions>
...</ukm:InForce>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect Modified="2023-10-10T08:51:52Z" AffectedExtent="E+W+S+N.I." RequiresApplied="false" AffectingYear="2005" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2005/4" Row="2165" AffectedNumber="9" Type="words substituted" URI="http://www.legislation.gov.uk/id/effect/key-ba859afba3cfba968a7c4984d8cf9632" AffectedYear="1970" AffectedProvisions="Blanket Amendment" AffectingProvisions="Sch. 11 para. 5" AffectingNumber="4" Comments="Unless otherwise provided, do not alter "amending" text (i.e. text in the affected legislation that makes changes to the text of another document). The target document of such amendments itself will be altered by Sch. 11, see s. 59(6). - There don't appear to be any relevant references left" EffectId="key-ba859afba3cfba968a7c4984d8cf9632" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>Blanket Amendment</ukm:AffectedProvisions>
<ukm:AffectingTitle>Constitutional Reform Act 2005</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-11" URI="http://www.legislation.gov.uk/id/ukpga/2005/4/schedule/11">Sch. 11 </ukm:Section>
<ukm:Section Ref="schedule-11-paragraph-5" URI="http://www.legislation.gov.uk/id/ukpga/2005/4/schedule/11/paragraph/5">para. 5</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-148-1" URI="http://www.legislation.gov.uk/id/ukpga/2005/4/section/148/1">s. 148(1)</ukm:Section>
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<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2009/1604" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2009-10-01" Qualification="wholly in force" CommencingYear="2009" CommencingNumber="1604">
<ukm:CommencingProvisions>
<ukm:Section Ref="article-2-d" URI="http://www.legislation.gov.uk/id/uksi/2009/1604/article/2/d">art. 2(d)</ukm:Section>
...</ukm:CommencingProvisions>
...</ukm:InForce>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingProvisions="Sch. 13 para. 33(3)" AffectedYear="1970" Type="inserted" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2007/15" AffectedClass="UnitedKingdomPublicGeneralAct" Comments="Amending provision repealed before coming into force." AffectedProvisions="s. 61(1A)" RequiresApplied="false" URI="http://www.legislation.gov.uk/id/effect/key-019b10e0b60d77c6251b489074c450f6" AffectedExtent="E+W+S+N.I." AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="9" AffectingNumber="15" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" EffectId="key-019b10e0b60d77c6251b489074c450f6" Modified="2023-10-10T08:51:52Z" AffectingYear="2007" Row="1226" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
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<ukm:Section Ref="section-61-1A" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/61/1A" FoundRef="section-61">s. 61(1A)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Tribunals, Courts and Enforcement Act 2007</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-13" URI="http://www.legislation.gov.uk/id/ukpga/2007/15/schedule/13">Sch. 13 </ukm:Section>
<ukm:Section Ref="schedule-13-paragraph-33-3" URI="http://www.legislation.gov.uk/id/ukpga/2007/15/schedule/13/paragraph/33/3">para. 33(3)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="section-89" URI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/89">s. 89</ukm:Section>
...</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-148" URI="http://www.legislation.gov.uk/id/ukpga/2007/15/section/148">s. 148</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2014/768" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2014-04-06" Qualification="wholly in force" CommencingYear="2014" CommencingNumber="768" Comments="Schedule 13">
<ukm:CommencingProvisions>
<ukm:Section Ref="article-2-1-b" URI="http://www.legislation.gov.uk/id/uksi/2014/768/article/2/1/b">art. 2(1)(b)</ukm:Section>
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...</ukm:InForce>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect Type="inserted" Row="1235" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectedExtent="E+W+S+N.I." AffectingYear="2007" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-dada22f302663fc1c8334df6ea0f1553" RequiresApplied="false" URI="http://www.legislation.gov.uk/id/effect/key-dada22f302663fc1c8334df6ea0f1553" AffectingURI="http://www.legislation.gov.uk/id/asp/2007/3" AffectingProvisions="Sch. 5 para. 9(2)" AffectedYear="1970" AffectingEffectsExtent="S" AffectingClass="ScottishAct" AppliedModified="2013-07-25T13:40:21.492+01:00" AffectedNumber="9" Modified="2023-10-10T08:51:52Z" AffectingNumber="3" Comments="Superseded by repeal" AffectedProvisions="s. 63(2)(aa)">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-63-2-aa" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/63/2/aa" FoundRef="section-63">s. 63(2)(aa)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Bankruptcy and Diligence etc. (Scotland) Act 2007</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-5" URI="http://www.legislation.gov.uk/id/asp/2007/3/schedule/5">Sch. 5 </ukm:Section>
<ukm:Section Ref="schedule-5-paragraph-9-2" URI="http://www.legislation.gov.uk/id/asp/2007/3/schedule/5/paragraph/9/2">para. 9(2)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="section-223" URI="http://www.legislation.gov.uk/id/asp/2007/3/section/223">s. 223</ukm:Section>
...</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-227-3" URI="http://www.legislation.gov.uk/id/asp/2007/3/section/227/3">s. 227(3)</ukm:Section>
...</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/ssi/2009/369" CommencingClass="ScottishStatutoryInstrument" Date="2009-11-23" Qualification="wholly in force" CommencingYear="2009" CommencingNumber="369" AppendedCommentary="(which transitional provisions in art. 4 are revoked (31.1.2011) by S.S.I. 2011/31, art. 5(c))">
<ukm:CommencingProvisions>
<ukm:Section Ref="article-3-2" URI="http://www.legislation.gov.uk/id/ssi/2009/369/article/3/2">art. 3(2)</ukm:Section>
<ukm:Section Ref="article-3-3" URI="http://www.legislation.gov.uk/id/ssi/2009/369/article/3/3">(3)</ukm:Section>
<ukm:Section Ref="schedule" URI="http://www.legislation.gov.uk/id/ssi/2009/369/schedule">Sch.</ukm:Section>
...</ukm:CommencingProvisions>
<ukm:CommencingSavings>
<ukm:Section Ref="article-4" URI="http://www.legislation.gov.uk/id/ssi/2009/369/article/4">art. 4</ukm:Section>
...</ukm:CommencingSavings>
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...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedProvisions="s. 29(7)(a)(ia)" Row="755" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2019/1" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." Type="omitted" Modified="2023-10-10T08:51:52Z" EffectId="key-7b36d1fa9336e70d08af4fc47b85b4d3" AffectingNumber="1" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" URI="http://www.legislation.gov.uk/id/effect/key-7b36d1fa9336e70d08af4fc47b85b4d3" RequiresApplied="false" AffectedNumber="9" AffectingYear="2019" AffectedYear="1970" AffectingProvisions="Sch. 2 para. 25(6)" AffectedClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
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<ukm:Section Ref="section-29-7-a" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/29/7/a">s. 29(7)(a)</ukm:Section>
<ukm:Section Ref="section-29-7-ia" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/29/7/ia" FoundRef="section-29">(ia)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2019</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/ukpga/2019/1/schedule/2">Sch. 2 </ukm:Section>
<ukm:Section Ref="schedule-2-paragraph-25-6" URI="http://www.legislation.gov.uk/id/ukpga/2019/1/schedule/2/paragraph/25/6">para. 25(6)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Date="2019-02-12" Qualification="with effect in accordance with" OtherQualification="Sch. 2 para. 32(1)"/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AppliedModified="2024-06-12T17:20:44.666697+01:00" AffectedClass="UnitedKingdomPublicGeneralAct" Comments="This effect was originally drafted to coincide with the original intended commencement date of the insertion of 1970 c. 9, Sch. A1. Sch. A1 was originally commenced on 6.4.2024 by SI 2021/1079, reg. 2, however SI 2024/422, reg. 2(2) has changed this date to 6.4.2026." AffectingProvisions="Sch. 1 para. 32(a)" URI="http://www.legislation.gov.uk/id/effect/key-a23b9546c9398f29ffcc944220293856" Row="13" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectedProvisions="Sch. A1 para. 8(2)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingYear="2022" RequiresApplied="true" AffectedNumber="9" Type="substituted" Modified="2024-07-04T10:55:11Z" EffectId="key-cf2a1b170327836adb80fa7bf1503cf1" AffectedYear="1970" AffectingEffectsExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/ukpga/2022/3" AffectingNumber="3">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="schedule-A1" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/schedule/A1" err:Ref="Section missing in legislation" Missing="true">Sch. A1 </ukm:Section>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="schedule-A1-paragraph-8-2" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/schedule/A1/paragraph/8/2" err:Ref="Section missing in legislation" Missing="true">para. 8(2)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-32-a" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/schedule/1/paragraph/32/a">para. 32(a)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-61-1" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/schedule/1/paragraph/61/1">para. 61(1)</ukm:Section>
...</ukm:CommencementAuthority>
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<ukm:InForce Applied="false" Date="2026-04-06" Qualification="with effect in accordance with" OtherQualification="Sch. 1 para. 61(1)"/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect EffectId="key-c06b04984572b6c3572d06ca0ea17740" AffectingProvisions="Sch. 1 para. 32(b)" AppliedModified="2024-06-12T17:20:44.666697+01:00" Comments="This effect was originally drafted to coincide with the original intended commencement date of the insertion of 1970 c. 9, Sch. A1. Sch. A1 was originally commenced on 6.4.2024 by SI 2021/1079, reg. 2, however SI 2024/422, reg. 2(2) has changed this date to 6.4.2026." AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="3" AffectedNumber="9" RequiresApplied="true" Modified="2024-07-04T10:55:11Z" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="1970" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2022/3" AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2022" Type="omitted" URI="http://www.legislation.gov.uk/id/effect/key-6bc4fe6f27ff3d71974b7202fd6c0e99" Row="14" AffectedProvisions="Sch. A1 para. 8(6)(b)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="schedule-A1" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/schedule/A1" err:Ref="Section missing in legislation" Missing="true">Sch. A1 </ukm:Section>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="schedule-A1-paragraph-8-6-b" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/schedule/A1/paragraph/8/6/b" err:Ref="Section missing in legislation" Missing="true">para. 8(6)(b)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2022</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-32-b" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/schedule/1/paragraph/32/b">para. 32(b)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-61-1" URI="http://www.legislation.gov.uk/id/ukpga/2022/3/schedule/1/paragraph/61/1">para. 61(1)</ukm:Section>
...</ukm:CommencementAuthority>
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<ukm:InForce Applied="false" Date="2026-04-06" Qualification="with effect in accordance with" OtherQualification="Sch. 1 para. 61(1)"/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect Row="2163" AffectedProvisions="Sch. A1" Comments="NB 2017 c. 32, Sch. 14 Pt. 1 is currently prosp, please check to see whether it has been brought into force yet. If so, add the IFDate and CO details via toes correction." AffectedNumber="9" AffectingEffectsExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2018" URI="http://www.legislation.gov.uk/id/effect/key-73a1fc287025e4b7f361dc658176d8a0" AffectingNumber="3" RequiresApplied="true" AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-73a1fc287025e4b7f361dc658176d8a0" AffectingProvisions="Sch. 6 para. 7(2)(a)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2018/3" Type="amendment to earlier affecting provision 2017 c. 32, s. 60" AffectedYear="1970" Modified="2023-10-10T08:51:52Z" AffectedExtent="E+W+S+N.I.">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
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<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="schedule-A1" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/schedule/A1" err:Ref="Section missing in legislation" Missing="true">Sch. A1</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2018</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/6">Sch. 6 </ukm:Section>
<ukm:Section Ref="schedule-6-paragraph-7-2-a" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/6/paragraph/7/2/a">para. 7(2)(a)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-70f0767ff1ea294cb8ec6c1e4c37faba" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2018/3" AffectingNumber="3" Comments="NB 2017 c. 32, Sch. 14 Pt. 1 is currently prosp, please check to see whether it has been brought into force yet. If so, add the IFDate and CO details via toes correction." AffectingProvisions="Sch. 6 para. 7(2)(b)" AffectedYear="1970" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="Sch. A1" AffectingYear="2018" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectedNumber="9" Row="2164" AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2023-10-10T08:51:52Z" AffectedExtent="E+W+S+N.I." RequiresApplied="true" Type="amendment to earlier affecting provision 2017 c. 32, s. 60" EffectId="key-70f0767ff1ea294cb8ec6c1e4c37faba" AffectedClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
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<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="schedule-A1" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/schedule/A1" err:Ref="Section missing in legislation" Missing="true">Sch. A1</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2018</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/6">Sch. 6 </ukm:Section>
<ukm:Section Ref="schedule-6-paragraph-7-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2018/3/schedule/6/paragraph/7/2/b">para. 7(2)(b)</ukm:Section>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-b7000c6a40e309e1333fb6b656a43641" EffectId="key-b7000c6a40e309e1333fb6b656a43641" AffectingNumber="14" AffectedYear="1970" AffectingProvisions="s. 104(4)" AffectingEffectsExtent="E+W+S+N.I." Comments="NB 2017 c. 32, Sch. 14 Pt. 1 is currently prosp, please check to see whether it has been brought into force yet. If so, add the IFDate and CO details via toes correction" AffectedProvisions="s. 12ABZAA(5)(a)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2020/14" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" Type="words substituted by 2017 c. 32, Sch. 14 para. 10BA(3)(a) (as inserted)" AffectedExtent="E+W+S+N.I." Row="435" RequiresApplied="true" AffectingYear="2020" Modified="2023-10-10T08:51:52Z" AffectedNumber="9" AffectedClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-12ABZAA-5-a" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/12ABZAA/5/a" FoundRef="section-12ABZAA">s. 12ABZAA(5)(a)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2020</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-104-4" URI="http://www.legislation.gov.uk/id/ukpga/2020/14/section/104/4">s. 104(4)</ukm:Section>
...</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-ca56db2fab59c6c5c77f80f1fb7c1bbe" AffectedClass="UnitedKingdomPublicGeneralAct" Type="words substituted by 2017 c. 32, Sch. 14 para. 10BA(3)(b) (as inserted)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectingYear="2020" AffectedProvisions="s. 12ABZAA(5)(b)" Comments="NB 2017 c. 32, Sch. 14 Pt. 1 is currently prosp, please check to see whether it has been brought into force yet. If so, add the IFDate and CO details via toes correction" EffectId="key-ca56db2fab59c6c5c77f80f1fb7c1bbe" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2020/14" AffectingProvisions="s. 104(4)" AffectingNumber="14" AffectedYear="1970" RequiresApplied="true" AffectedExtent="E+W+S+N.I." Modified="2023-10-10T08:51:52Z" Row="436" AffectedNumber="9">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-12ABZAA-5-b" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/12ABZAA/5/b" FoundRef="section-12ABZAA">s. 12ABZAA(5)(b)</ukm:Section>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2020</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-104-4" URI="http://www.legislation.gov.uk/id/ukpga/2020/14/section/104/4">s. 104(4)</ukm:Section>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
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<ukm:UnappliedEffect Row="152" URI="http://www.legislation.gov.uk/id/effect/key-ff515c6fe508820d054ea9ce6a5f0689" AffectingEffectsExtent="E+W+S+N.I." Type="inserted" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="9" AffectedProvisions="s. 8(1I)-(1L)" EffectId="key-ff515c6fe508820d054ea9ce6a5f0689" AffectingProvisions="s. 36(1)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="3" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2024/3" AffectingYear="2024" RequiresApplied="true" AffectedYear="1970" Comments="Contains power" Modified="2024-10-29T07:48:20Z">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
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<ukm:SectionRange Start="section-8-1I" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/8/1I" FoundStart="section-8" End="section-8-1L" UpTo="http://www.legislation.gov.uk/id/ukpga/1970/9/section/8/1L" FoundEnd="section-8" MissingEnd="true">
<ukm:Section Ref="section-8-1I" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/8/1I" FoundRef="section-8">s. 8(1I)</ukm:Section>
-<ukm:Section Ref="section-8-1L" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/8/1L" FoundRef="section-8">(1L)</ukm:Section>
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...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-36-1" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/section/36/1">s. 36(1)</ukm:Section>
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<ukm:Section Ref="section-36-5" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/section/36/5">s. 36(5)</ukm:Section>
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<ukm:InForce Applied="false" Date="2025-04-06" Qualification="Other" OtherQualification="for the tax year 2025-26 and subsequent tax years"/>
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<ukm:UnappliedEffect AffectedYear="1970" AffectingYear="2024" AffectingNumber="3" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" EffectId="key-083d02bacaea0108bddc9d5b43348255" Row="153" Modified="2024-10-29T07:48:20Z" AffectedProvisions="s. 8A(1G)-(1J)" URI="http://www.legislation.gov.uk/id/effect/key-083d02bacaea0108bddc9d5b43348255" Type="inserted" AffectedNumber="9" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2024/3" Comments="Contains power" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="s. 36(2)" AffectingClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
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<ukm:SectionRange Start="section-8A-1G" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/8A/1G" FoundStart="section-8A" End="section-8A-1J" UpTo="http://www.legislation.gov.uk/id/ukpga/1970/9/section/8A/1J" FoundEnd="section-8A" MissingEnd="true">
<ukm:Section Ref="section-8A-1G" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/8A/1G" FoundRef="section-8A">s. 8A(1G)</ukm:Section>
-<ukm:Section Ref="section-8A-1J" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/8A/1J" FoundRef="section-8A">(1J)</ukm:Section>
...</ukm:SectionRange>
...</ukm:AffectedProvisions>
<ukm:AffectingTitle>Finance Act 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-36-2" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/section/36/2">s. 36(2)</ukm:Section>
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<ukm:Section Ref="section-36-5" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/section/36/5">s. 36(5)</ukm:Section>
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<ukm:InForce Applied="false" Date="2025-04-06" Qualification="Other" OtherQualification="for the tax year 2025-26 and subsequent tax years"/>
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<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
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<ukm:SectionRange Start="section-12AA-5F" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/12AA/5F" FoundStart="section-12AA" End="section-12AA-5I" UpTo="http://www.legislation.gov.uk/id/ukpga/1970/9/section/12AA/5I" FoundEnd="section-12AA" MissingEnd="true">
<ukm:Section Ref="section-12AA-5F" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/12AA/5F" FoundRef="section-12AA">s. 12AA(5F)</ukm:Section>
-<ukm:Section Ref="section-12AA-5I" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/12AA/5I" FoundRef="section-12AA">(5I)</ukm:Section>
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<ukm:AffectingTitle>Finance Act 2024</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-36-3" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/section/36/3">s. 36(3)</ukm:Section>
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<ukm:Section Ref="section-36-5" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/section/36/5">s. 36(5)</ukm:Section>
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<ukm:InForce Applied="false" Date="2025-04-06" Qualification="Other" OtherQualification="for the tax year 2025-26 and subsequent tax years"/>
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<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1970/9/pdfs/ukpga_19700009_en.pdf" Title="Print Version"/>
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