<dc:identifier>http://www.legislation.gov.uk/ukpga/1970/9/section/9A/2010-04-01</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>
<dc:date/>
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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>2010-04-01</dct:valid>
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<ukm:UnappliedEffect RequiresApplied="true" AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2017" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" Modified="2024-03-26T12:18:13Z" EffectId="key-9e457b31127ae66298ae95642156df17" Row="39" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedExtent="E+W+S+N.I." AffectedProvisions="s. 8A(1FA)" AffectedYear="1970" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="9" AffectingProvisions="Sch. 14 para. 4(9)" AffectingClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-9e457b31127ae66298ae95642156df17" AffectingNumber="32" Type="inserted">
<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>
<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>
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...</ukm:UnappliedEffect>
<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-d7d7d397d47c54c66a7b0808035b026c" AffectingEffectsExtent="E+W+S+N.I." AffectedExtent="E+W+S+N.I." RequiresApplied="true" Modified="2024-03-26T12:18:13Z" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 14 para. 4(12)" EffectId="key-d7d7d397d47c54c66a7b0808035b026c" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingNumber="32" AffectingYear="2017" Row="43" Type="inserted" AffectedProvisions="s. 8A(6)(7)" AffectedNumber="9" AffectedYear="1970" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9">
<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>
...</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 AffectingEffectsExtent="E+W+S+N.I." AffectedYear="1970" AffectingYear="2017" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" Type="inserted" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectingNumber="32" AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-efbd6bc1b6b874a1401b0e5dbdd4877a" AffectedNumber="9" Row="66" AffectedProvisions="s. 12ABA(5)" AffectingProvisions="Sch. 14 para. 11(4)" AffectedExtent="E+W+S+N.I." Modified="2024-03-26T12:18:13Z" URI="http://www.legislation.gov.uk/id/effect/key-efbd6bc1b6b874a1401b0e5dbdd4877a" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" 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">
<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>
<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-11-4" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/11/4">para. 11(4)</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 AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2024-03-26T12:18:13Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectingYear="2017" AffectedNumber="9" AffectingEffectsExtent="E+W+S+N.I." AffectedExtent="E+W+S+N.I." RequiresApplied="true" Type="inserted" AffectingNumber="32" EffectId="key-b18dfb5e1687497206b6bd910546959c" AffectedProvisions="s. 12AC(1)(aa)" AffectedYear="1970" AffectingProvisions="Sch. 14 para. 13(2)(c)" Row="71" URI="http://www.legislation.gov.uk/id/effect/key-b18dfb5e1687497206b6bd910546959c" AffectingClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<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>
<ukm:Section Ref="schedule-14-paragraph-13-2-c" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/13/2/c">para. 13(2)(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: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 AffectedProvisions="s. 12AC(7)(a)" AffectingNumber="32" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/key-c77d145f2bce523ae685acdedd802e70" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectedYear="1970" AffectedNumber="9" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedExtent="E+W+S+N.I." Row="75" Type="words renumbered as s. 12AC(7)(a)" Modified="2024-03-26T12:18:13Z" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 14 para. 13(3)(a)" AffectingYear="2017" EffectId="key-c77d145f2bce523ae685acdedd802e70">
<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-a" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/13/3/a">para. 13(3)(a)</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 AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2024-03-26T12:18:13Z" RequiresApplied="true" AffectedNumber="9" Row="76" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectedProvisions="s. 12AC(7)(a)" URI="http://www.legislation.gov.uk/id/effect/key-fec13556530c1ccc7830e0909383f44e" AffectedExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectingNumber="32" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="1970" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="Sch. 14 para. 13(3)(b)" Type="words inserted" EffectId="key-fec13556530c1ccc7830e0909383f44e" AffectingYear="2017">
<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>
<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-7242061d052cbeca9b828bcf9dcfea26" AffectingEffectsExtent="E+W+S+N.I." AffectingClass="UnitedKingdomPublicGeneralAct" AffectingYear="2017" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedProvisions="s. 12AC(7)(b)" AffectingProvisions="Sch. 14 para. 13(3)(c)" EffectId="key-7242061d052cbeca9b828bcf9dcfea26" AffectingNumber="32" Modified="2024-03-26T12:18:13Z" Type="inserted" AffectedExtent="E+W+S+N.I." RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectedNumber="9" AffectedYear="1970" Row="77">
<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>
...</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 Type="substituted for s. 12B(1)" AffectingYear="2017" EffectId="key-bbc1f6d3290b40572a38f610bf22963c" RequiresApplied="true" AffectedNumber="9" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectingNumber="32" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" URI="http://www.legislation.gov.uk/id/effect/key-bbc1f6d3290b40572a38f610bf22963c" AffectedExtent="E+W+S+N.I." AffectedProvisions="s. 12B(1)(1A)" AffectingEffectsExtent="E+W+S+N.I." AffectedYear="1970" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 14 para. 14(2)" Row="85" Modified="2024-03-26T12:18:13Z">
<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 AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectedYear="1970" AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2024-03-26T12:18:13Z" Type="inserted" AffectingProvisions="Sch. 14 para. 14(4)" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedNumber="9" AffectingNumber="32" Row="91" AffectedExtent="E+W+S+N.I." AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2017" URI="http://www.legislation.gov.uk/id/effect/key-253b561b2801cbd72d2989dae4946e72" EffectId="key-253b561b2801cbd72d2989dae4946e72" AffectedProvisions="s. 12B(2ZA)(2ZB)">
<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>
<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 AffectedProvisions="s. 12C and cross-heading" AffectingYear="2017" RequiresApplied="true" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectedClass="UnitedKingdomPublicGeneralAct" Row="96" AffectedExtent="E+W+S+N.I." AffectedNumber="9" AffectingNumber="32" AffectingProvisions="s. 60(2)" Type="inserted" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedYear="1970" URI="http://www.legislation.gov.uk/id/effect/key-3dcd5949fedec4bebfe78743b9958298" EffectId="key-3dcd5949fedec4bebfe78743b9958298" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." Modified="2024-03-26T12:18:13Z">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
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<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" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 14 para. 15(b)" EffectId="key-5c7cf2bff8e7583ab1efb3039924af8d" AffectedNumber="9" AffectingNumber="32" Modified="2024-03-26T12:18:13Z" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="1970" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" URI="http://www.legislation.gov.uk/id/effect/key-5c7cf2bff8e7583ab1efb3039924af8d" AffectingEffectsExtent="E+W+S+N.I." RequiresApplied="true" AffectedProvisions="s. 28ZA(6)(c)" Row="143" Type="inserted">
<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>
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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))">
<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 AffectedYear="1970" AffectedNumber="9" AffectedExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" URI="http://www.legislation.gov.uk/id/effect/key-9689fadf177b9884a604f161e32fa4d5" Row="148" EffectId="key-9689fadf177b9884a604f161e32fa4d5" AffectingEffectsExtent="E+W+S+N.I." RequiresApplied="true" AffectingYear="2017" AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2024-03-26T12:18:13Z" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 14 para. 20(3)" AffectingNumber="32" Type="inserted" AffectedProvisions="s. 29(6)(aa)">
<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>
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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 AffectingProvisions="s. 60(3)" AffectingYear="2017" URI="http://www.legislation.gov.uk/id/effect/key-b52f4d525b3deeb27c905aba96e4e708" AffectedClass="UnitedKingdomPublicGeneralAct" Type="inserted" AffectedYear="1970" Row="203" AffectingNumber="32" Modified="2024-03-26T12:18:13Z" Comments="Contains power" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="9" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="Sch. A1" EffectId="key-b52f4d525b3deeb27c905aba96e4e708" AffectedExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" RequiresApplied="true">
<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 (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>
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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>
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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>
...</ukm:CommencingProvisions>
...</ukm:InForce>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" URI="http://www.legislation.gov.uk/id/effect/key-47bbd7f9ddd2431c66e02af3c0cc4aa4" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 61(1A)" AffectingYear="2008" Type="omitted" AppliedModified="2013-01-07T16:16:50.436Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2008/9" AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2023-10-10T08:51:52Z" AffectingProvisions="Sch. 43 para. 1(3)" AffectedNumber="9" EffectId="key-47bbd7f9ddd2431c66e02af3c0cc4aa4" Row="1227" AffectingNumber="9" AffectedExtent="E+W+S+N.I." Comments="Sub-s (1A) was never inserted by 2007 c 15 (see note to following effect)" AffectedYear="1970" RequiresApplied="false">
<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>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>
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<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 EffectId="key-ba859afba3cfba968a7c4984d8cf9632" 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" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectingYear="2005" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingNumber="4" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2005/4" AffectingProvisions="Sch. 11 para. 5" AffectedProvisions="Blanket Amendment" URI="http://www.legislation.gov.uk/id/effect/key-ba859afba3cfba968a7c4984d8cf9632" Row="2165" AffectedYear="1970" AffectedClass="UnitedKingdomPublicGeneralAct" Type="words substituted" Modified="2023-10-10T08:51:52Z" AffectedNumber="9" AffectedExtent="E+W+S+N.I." AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="false">
<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>
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...</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: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>
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...</ukm:InForce>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" Type="inserted" AffectingNumber="15" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="9" RequiresApplied="false" EffectId="key-019b10e0b60d77c6251b489074c450f6" AffectingYear="2007" AffectedYear="1970" AffectedExtent="E+W+S+N.I." Comments="Amending provision repealed before coming into force." URI="http://www.legislation.gov.uk/id/effect/key-019b10e0b60d77c6251b489074c450f6" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2007/15" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectingProvisions="Sch. 13 para. 33(3)" Row="1226" AffectedProvisions="s. 61(1A)" Modified="2023-10-10T08:51:52Z">
<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>
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...</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:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="ScottishAct" AffectingProvisions="Sch. 5 para. 9(2)" URI="http://www.legislation.gov.uk/id/effect/key-dada22f302663fc1c8334df6ea0f1553" Type="inserted" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectedNumber="9" Comments="Superseded by repeal" AffectedProvisions="s. 63(2)(aa)" AppliedModified="2013-07-25T13:40:21.492+01:00" AffectingURI="http://www.legislation.gov.uk/id/asp/2007/3" RequiresApplied="false" AffectingEffectsExtent="S" AffectingYear="2007" AffectingNumber="3" Row="1235" Modified="2023-10-10T08:51:52Z" EffectId="key-dada22f302663fc1c8334df6ea0f1553" AffectedYear="1970" AffectedExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct">
<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>
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<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>
...</ukm:InForce>
...</ukm:InForceDates>
...</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingYear="2019" EffectId="key-7b36d1fa9336e70d08af4fc47b85b4d3" AffectedProvisions="s. 29(7)(a)(ia)" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-7b36d1fa9336e70d08af4fc47b85b4d3" AffectedNumber="9" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="1970" AffectingProvisions="Sch. 2 para. 25(6)" Modified="2023-10-10T08:51:52Z" AffectingNumber="1" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" RequiresApplied="false" Type="omitted" AffectingEffectsExtent="E+W+S+N.I." Row="755" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2019/1">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<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)"/>
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...</ukm:UnappliedEffect>
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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>
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<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>
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<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>
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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>
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<ukm:AffectingTitle>Finance Act 2022</ukm:AffectingTitle>
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<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>
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<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>
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<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>
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<ukm:AffectingTitle>Finance Act 2018</ukm:AffectingTitle>
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<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>
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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>
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<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: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>
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<ukm:AffectingTitle>Finance Act 2020</ukm:AffectingTitle>
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<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>
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