http://www.legislation.gov.uk/ukpga/1970/9/section/9A/2010-04-01Taxes Management Act 1970 An Act to consolidate certain of the enactments relating to income tax, capital gains tax and corporation tax, including certain enactments relating also to other taxes.texttext/xmlenStatute Law Database2024-06-25Expert Participation2010-04-01 PART II RETURNS OF INCOME AND GAINS Income tax Notice of enquiry9A1An officer of the Board may enquire into a return under section 8 or 8A of this Act if he gives notice of his intention to do so (“notice of enquiry”)—ato the person whose return it is (“the taxpayer”),bwithin the time allowed.2The time allowed is—aif the return was delivered on or before the filing date, up to the end of the period of twelve months after the day on which the return was delivered; bif the return was delivered after the filing date, up to and including the quarter day next following the first anniversary of the day on which the return was delivered;cif the return is amended under section 9ZA of this Act, up to and including the quarter day next following the first anniversary of the day on which the amendment was made.For this purpose the quarter days are 31st January, 30th April, 31st July and 31st October.3A return which has been the subject of one notice of enquiry may not be the subject of another, except one given in consequence of an amendment (or another amendment) of the return under section 9ZA of this Act.4An enquiry extends to—aanything contained in the return, or required to be contained in the return, including any claim or election included in the return,bconsideration of whether to give the taxpayer a transfer pricing notice under section 168(1) of TIOPA 2010 (provision not at arm’s length: medium-sized enterprise),cconsideration of whether to give the taxpayer a notice under section 81(2) of TIOPA 2010 (notice to counteract scheme or arrangement designed to increase double taxation relief),but this is subject to the following limitation.5If the notice of enquiry is given as a result of an amendment of the return under section 9ZA of this Act—aat a time when it is no longer possible to give notice of enquiry under subsection (2)(a) or (b) above, orbafter an enquiry into the return has been completed,the enquiry into the return is limited to matters to which the amendment relates or which are affected by the amendment.6In this section “the filing datemeans, in relation to a return, the last day for delivering it in accordance with section 8 or 8A.S. 9A modified (24.4.2000) by The Income Tax (Electronic Communications) Regulations 2000 (S.I. 2000/945), regs. 2(1), 3-8 (with reg. 2(2))Ss. 9A-9D substituted for s. 9A (with effect and application in accordance with s. 88(3), Sch. 29 para. 4(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 4(1)S. 9A(4) substituted (with effect in accordance with s. 37 of the amending Act) by Finance Act 2004 (c. 12), Sch. 5 para. 1(2)S. 9A(4)(c) inserted (with effect in accordance with s. 88(5) of the amending Act) by Finance Act 2005 (c. 7), s. 88(1)Words in s. 9A(6) substituted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2007 (c. 11), s. 91(3)Words in s. 9A(2)(a) substituted (19.7.2007) by Finance Act 2007 (c. 11), s. 96(1) (with s. 96(5))S. 9A applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 26(2)S. 9A applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 31(2) (with reg. 1(4)(6))Words in s. 9A(4)(c) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 2 (with Sch. 9 paras. 1-9, 22)Words in s. 9A(4)(b) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 107 (with Sch. 9 paras. 1-9, 22)
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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 EffectId="key-7270dadc06d5088c775df1a247106423" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" Modified="2024-03-26T12:18:13Z" Type="inserted" AffectedYear="1970" AffectingYear="2017" AffectedProvisions="s. 8A(1AB)-(1AD)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectedNumber="9" AffectedExtent="E+W+S+N.I." AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/key-7270dadc06d5088c775df1a247106423" AffectingNumber="32" AffectingEffectsExtent="E+W+S+N.I." Row="35" AffectingProvisions="Sch. 14 para. 4(5)" AffectedClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:SectionRange Start="section-8A-1AB" URI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/8A/1AB" FoundStart="section-8A" End="section-8A-1AD" UpTo="http://www.legislation.gov.uk/id/ukpga/1970/9/section/8A/1AD" FoundEnd="section-8A" MissingEnd="true">
<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>
<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 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>
</ukm:InForce>
</ukm:InForceDates>
</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>
<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 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>
</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. 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>
<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>
<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 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>
<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 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>
<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 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>
<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 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>
<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>
</ukm:CommencementAuthority>
<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>
<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>
</ukm:CommencementAuthority>
<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 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>
<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>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>
</ukm:CommencingProvisions>
</ukm:InForce>
</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>
</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>
</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)"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" AffectingYear="2022" AffectedYear="1970" Type="substituted" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2022/3" EffectId="key-cf2a1b170327836adb80fa7bf1503cf1" AffectingProvisions="Sch. 1 para. 32(a)" 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" AffectedProvisions="Sch. A1 para. 8(2)" AffectedNumber="9" AffectingEffectsExtent="E+W+S+N.I." RequiresApplied="true" Modified="2024-07-04T10:55:11Z" URI="http://www.legislation.gov.uk/id/effect/key-a23b9546c9398f29ffcc944220293856" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" Row="13" AppliedModified="2024-06-12T17:20:44.666697+01:00">
<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>
<ukm:InForceDates>
<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 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." AffectingURI="http://www.legislation.gov.uk/id/ukpga/2022/3" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" Modified="2024-07-04T10:55:11Z" AffectedYear="1970" AffectedClass="UnitedKingdomPublicGeneralAct" Type="omitted" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 1 para. 32(b)" AffectingEffectsExtent="E+W+S+N.I." AffectedProvisions="Sch. A1 para. 8(6)(b)" AffectingYear="2022" AffectingNumber="3" EffectId="key-c06b04984572b6c3572d06ca0ea17740" Row="14" AffectedNumber="9" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/key-6bc4fe6f27ff3d71974b7202fd6c0e99" AppliedModified="2024-06-12T17:20:44.666697+01:00">
<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>
<ukm:InForceDates>
<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 AffectingNumber="3" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="Sch. A1" AffectedExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectedYear="1970" AffectedNumber="9" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2018/3" RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." Type="amendment to earlier affecting provision 2017 c. 32, s. 60" URI="http://www.legislation.gov.uk/id/effect/key-73a1fc287025e4b7f361dc658176d8a0" Row="2163" EffectId="key-73a1fc287025e4b7f361dc658176d8a0" 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." AffectingYear="2018" AffectingProvisions="Sch. 6 para. 7(2)(a)" Modified="2023-10-10T08:51:52Z">
<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 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 Modified="2023-10-10T08:51:52Z" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectingProvisions="Sch. 6 para. 7(2)(b)" AffectingNumber="3" Row="2164" 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-70f0767ff1ea294cb8ec6c1e4c37faba" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." Type="amendment to earlier affecting provision 2017 c. 32, s. 60" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2018/3" AffectedYear="1970" AffectingYear="2018" URI="http://www.legislation.gov.uk/id/effect/key-70f0767ff1ea294cb8ec6c1e4c37faba" AffectedProvisions="Sch. A1" AffectedExtent="E+W+S+N.I." RequiresApplied="true" AffectedNumber="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: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>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-b7000c6a40e309e1333fb6b656a43641" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2020/14" RequiresApplied="true" Modified="2023-10-10T08:51:52Z" AffectingYear="2020" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectingNumber="14" AffectingClass="UnitedKingdomPublicGeneralAct" 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)" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-b7000c6a40e309e1333fb6b656a43641" AffectedNumber="9" Row="435" AffectingProvisions="s. 104(4)" Type="words substituted by 2017 c. 32, Sch. 14 para. 10BA(3)(a) (as inserted)" AffectedYear="1970">
<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 Modified="2023-10-10T08:51:52Z" AffectingYear="2020" AffectedExtent="E+W+S+N.I." AffectingNumber="14" AffectingProvisions="s. 104(4)" EffectId="key-ca56db2fab59c6c5c77f80f1fb7c1bbe" Type="words substituted by 2017 c. 32, Sch. 14 para. 10BA(3)(b) (as inserted)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2020/14" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="9" AffectedProvisions="s. 12ABZAA(5)(b)" AffectedYear="1970" 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" AffectingEffectsExtent="E+W+S+N.I." Row="436" URI="http://www.legislation.gov.uk/id/effect/key-ca56db2fab59c6c5c77f80f1fb7c1bbe" RequiresApplied="true" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9">
<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>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedProvisions="s. 8(1I)-(1L)" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-ff515c6fe508820d054ea9ce6a5f0689" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" Type="inserted" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="9" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2024/3" AffectingProvisions="s. 36(1)" EffectId="key-ff515c6fe508820d054ea9ce6a5f0689" AffectedYear="1970" Comments="Contains power" Modified="2024-10-29T07:48:20Z" AffectingNumber="3" Row="152" AffectingYear="2024" RequiresApplied="true">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<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>
</ukm:SectionRange>
</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>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-36-5" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/section/36/5">s. 36(5)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2025-04-06" Qualification="Other" OtherQualification="for the tax year 2025-26 and subsequent tax years"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" AffectingNumber="3" Modified="2024-10-29T07:48:20Z" AffectedProvisions="s. 8A(1G)-(1J)" Type="inserted" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="s. 36(2)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" URI="http://www.legislation.gov.uk/id/effect/key-083d02bacaea0108bddc9d5b43348255" Row="153" EffectId="key-083d02bacaea0108bddc9d5b43348255" AffectingEffectsExtent="E+W+S+N.I." Comments="Contains power" AffectedYear="1970" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2024/3" AffectingYear="2024" RequiresApplied="true" AffectedNumber="9">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<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>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-36-5" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/section/36/5">s. 36(5)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2025-04-06" Qualification="Other" OtherQualification="for the tax year 2025-26 and subsequent tax years"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Comments="Contains power" AffectedNumber="9" AffectingEffectsExtent="E+W+S+N.I." RequiresApplied="true" Row="154" AffectedYear="1970" AffectingYear="2024" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2024/3" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1970/9" AffectingProvisions="s. 36(3)" AffectedProvisions="s. 12AA(5F)-(5I)" EffectId="key-020c046cac1f08b9de42cf8d9fe6a8cf" URI="http://www.legislation.gov.uk/id/effect/key-020c046cac1f08b9de42cf8d9fe6a8cf" AffectingClass="UnitedKingdomPublicGeneralAct" Type="inserted" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="3" Modified="2024-10-29T07:48:20Z">
<ukm:AffectedTitle>Taxes Management Act 1970</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<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>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<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>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-36-5" URI="http://www.legislation.gov.uk/id/ukpga/2024/3/section/36/5">s. 36(5)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Date="2025-04-06" Qualification="Other" OtherQualification="for the tax year 2025-26 and subsequent tax years"/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
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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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<ukm:Statistics>
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<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/body/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/body" NumberOfProvisions="270" RestrictExtent="E+W+S+N.I." RestrictStartDate="2010-04-01">
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/part/II/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/part/II" NumberOfProvisions="31" RestrictEndDate="2012-07-17" RestrictStartDate="2010-04-01" id="part-II" RestrictExtent="E+W+S+N.I.">
<Number>PART II</Number>
<Title> RETURNS OF INCOME AND GAINS</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/part/II/crossheading/income-tax/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/part/II/crossheading/income-tax" NumberOfProvisions="11" RestrictEndDate="2012-07-17" RestrictStartDate="2010-04-01" id="part-II-crossheading-income-tax" RestrictExtent="E+W+S+N.I.">
<Title> Income tax</Title>
<P1group RestrictEndDate="2016-06-16" RestrictExtent="E+W+S+N.I." RestrictStartDate="2010-04-01">
<Title> Notice of enquiry</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/9A/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/9A" id="section-9A">
<Pnumber>
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<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">9A</Substitution>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/9A/1/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/9A/1" id="section-9A-1">
<Pnumber>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">1</Substitution>
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<Text>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">An officer of the Board may enquire into a return under section 8 or 8A of this Act if he gives notice of his intention to do so (“</Substitution>
<Term>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">notice of enquiry</Substitution>
</Term>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">”)—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/9A/1/a/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/9A/1/a" id="section-9A-1-a">
<Pnumber>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">a</Substitution>
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<P3para>
<Text>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">to the person whose return it is (“</Substitution>
<Term>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">the taxpayer</Substitution>
</Term>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">”),</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/9A/1/b/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/9A/1/b" id="section-9A-1-b">
<Pnumber>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">within the time allowed.</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/9A/2/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/9A/2" id="section-9A-2">
<Pnumber>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">2</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">The time allowed is—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/9A/2/a/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/9A/2/a" id="section-9A-2-a">
<Pnumber>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">if the return was delivered on or before the filing date, up to the end of the period of twelve months </Substitution>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">
<Substitution ChangeId="key-ec4c76e6faca62e441bde93268c4c8a2-1556283428181" CommentaryRef="key-ec4c76e6faca62e441bde93268c4c8a2">after the day on which the return was delivered;</Substitution>
</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/9A/2/b/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/9A/2/b" id="section-9A-2-b">
<Pnumber>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">if the return was delivered after the filing date, up to and including the quarter day next following the first anniversary of the day on which the return was delivered;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/9A/2/c/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/9A/2/c" id="section-9A-2-c">
<Pnumber>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">c</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">if the return is amended under section 9ZA of this Act, up to and including the quarter day next following the first anniversary of the day on which the amendment was made.</Substitution>
</Text>
</P3para>
<P3para>
<Text>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">For this purpose the quarter days are 31st January, 30th April, 31st July and 31st October.</Substitution>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/9A/3/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/9A/3" id="section-9A-3">
<Pnumber>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">3</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">A return which has been the subject of one notice of enquiry may not be the subject of another, except one given in consequence of an amendment (or another amendment) of the return under section 9ZA of this Act.</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/9A/4/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/9A/4" id="section-9A-4">
<Pnumber>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">
<Substitution ChangeId="key-df8dd6f33124cb216d7a936f0e705023-1555075040734" CommentaryRef="key-df8dd6f33124cb216d7a936f0e705023">4</Substitution>
</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">
<Substitution ChangeId="key-df8dd6f33124cb216d7a936f0e705023-1555075040734" CommentaryRef="key-df8dd6f33124cb216d7a936f0e705023">An enquiry extends to—</Substitution>
</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/9A/4/a/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/9A/4/a" id="section-9A-4-a">
<Pnumber>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">
<Substitution ChangeId="key-df8dd6f33124cb216d7a936f0e705023-1555075040734" CommentaryRef="key-df8dd6f33124cb216d7a936f0e705023">a</Substitution>
</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">
<Substitution ChangeId="key-df8dd6f33124cb216d7a936f0e705023-1555075040734" CommentaryRef="key-df8dd6f33124cb216d7a936f0e705023">anything contained in the return, or required to be contained in the return, including any claim or election included in the return,</Substitution>
</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/9A/4/b/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/9A/4/b" id="section-9A-4-b">
<Pnumber>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">
<Substitution ChangeId="key-df8dd6f33124cb216d7a936f0e705023-1555075040734" CommentaryRef="key-df8dd6f33124cb216d7a936f0e705023">b</Substitution>
</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">
<Substitution ChangeId="key-df8dd6f33124cb216d7a936f0e705023-1555075040734" CommentaryRef="key-df8dd6f33124cb216d7a936f0e705023">consideration of whether to give the taxpayer a transfer pricing notice under </Substitution>
</Substitution>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">
<Substitution ChangeId="key-df8dd6f33124cb216d7a936f0e705023-1555075040734" CommentaryRef="key-df8dd6f33124cb216d7a936f0e705023">
<Substitution ChangeId="key-c6ab3345339024e6778f21668a5ae214-1556900314808" CommentaryRef="key-c6ab3345339024e6778f21668a5ae214">section 168(1) of TIOPA 2010</Substitution>
</Substitution>
</Substitution>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">
<Substitution ChangeId="key-df8dd6f33124cb216d7a936f0e705023-1555075040734" CommentaryRef="key-df8dd6f33124cb216d7a936f0e705023"> (provision not at arm’s length: medium-sized enterprise),</Substitution>
</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/9A/4/c/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/9A/4/c" id="section-9A-4-c">
<Pnumber>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">
<Substitution ChangeId="key-df8dd6f33124cb216d7a936f0e705023-1555075040734" CommentaryRef="key-df8dd6f33124cb216d7a936f0e705023">
<Addition ChangeId="key-f9ed5eed1dc922ce56104adf03e7e2a6-1555603427390" CommentaryRef="key-f9ed5eed1dc922ce56104adf03e7e2a6">c</Addition>
</Substitution>
</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">
<Substitution ChangeId="key-df8dd6f33124cb216d7a936f0e705023-1555075040734" CommentaryRef="key-df8dd6f33124cb216d7a936f0e705023">
<Addition ChangeId="key-f9ed5eed1dc922ce56104adf03e7e2a6-1555603427390" CommentaryRef="key-f9ed5eed1dc922ce56104adf03e7e2a6">consideration of whether to give the taxpayer a notice under </Addition>
</Substitution>
</Substitution>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">
<Substitution ChangeId="key-df8dd6f33124cb216d7a936f0e705023-1555075040734" CommentaryRef="key-df8dd6f33124cb216d7a936f0e705023">
<Addition ChangeId="key-f9ed5eed1dc922ce56104adf03e7e2a6-1555603427390" CommentaryRef="key-f9ed5eed1dc922ce56104adf03e7e2a6">
<Substitution ChangeId="key-4358bed84d5af76357fd47e3f8ebe8ce-1556900258773" CommentaryRef="key-4358bed84d5af76357fd47e3f8ebe8ce">section 81(2) of TIOPA 2010 (notice to counteract scheme or arrangement designed to increase double taxation relief)</Substitution>
</Addition>
</Substitution>
</Substitution>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">
<Substitution ChangeId="key-df8dd6f33124cb216d7a936f0e705023-1555075040734" CommentaryRef="key-df8dd6f33124cb216d7a936f0e705023">
<Addition ChangeId="key-f9ed5eed1dc922ce56104adf03e7e2a6-1555603427390" CommentaryRef="key-f9ed5eed1dc922ce56104adf03e7e2a6">,</Addition>
</Substitution>
</Substitution>
</Text>
</P3para>
</P3>
<Text>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">
<Substitution ChangeId="key-df8dd6f33124cb216d7a936f0e705023-1555075040734" CommentaryRef="key-df8dd6f33124cb216d7a936f0e705023">but this is subject to the following limitation.</Substitution>
</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/9A/5/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/9A/5" id="section-9A-5">
<Pnumber>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">5</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">If the notice of enquiry is given as a result of an amendment of the return under section 9ZA of this Act—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/9A/5/a/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/9A/5/a" id="section-9A-5-a">
<Pnumber>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">a</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">at a time when it is no longer possible to give notice of enquiry under subsection (2)(a) or (b) above, or</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/9A/5/b/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/9A/5/b" id="section-9A-5-b">
<Pnumber>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">b</Substitution>
</Pnumber>
<P3para>
<Text>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">after an enquiry into the return has been completed,</Substitution>
</Text>
</P3para>
</P3>
<Text>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">the enquiry into the return is limited to matters to which the amendment relates or which are affected by the amendment.</Substitution>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1970/9/section/9A/6/2010-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1970/9/section/9A/6" id="section-9A-6">
<Pnumber>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">6</Substitution>
</Pnumber>
<P2para>
<Text>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">In this section “</Substitution>
<Term>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">the filing date</Substitution>
</Term>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81"></Substitution>
<Substitution ChangeId="key-039217da009174c38aacbd473c7a8d81-1554049879025" CommentaryRef="key-039217da009174c38aacbd473c7a8d81">
<Substitution ChangeId="key-7522618d3fb2d0272bd18509e75fec26-1556282520257" CommentaryRef="key-7522618d3fb2d0272bd18509e75fec26">means, in relation to a return, the last day for delivering it in accordance with section 8 or 8A.</Substitution>
</Substitution>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="key-75220ecdf3643582c7cc17635fd0c142" Type="C">
<Para>
<Text>
S. 9A modified (24.4.2000) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2000/945" id="cbj56p5w3-00030" Class="UnitedKingdomStatutoryInstrument" Year="2000" Number="945" Title="The Income Tax (Electronic Communications) Regulations 2000">The Income Tax (Electronic Communications) Regulations 2000 (S.I. 2000/945)</Citation>
,
<CitationSubRef CitationRef="cbj56p5w3-00030" id="cbj56p5w3-00031" URI="http://www.legislation.gov.uk/id/uksi/2000/945/regulation/2/1" SectionRef="regulation-2-1" Operative="true">regs. 2(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cbj56p5w3-00030" id="cbj56p5w3-00032" URI="http://www.legislation.gov.uk/id/uksi/2000/945/regulation/3" SectionRef="regulation-3">3-8</CitationSubRef>
(with
<CitationSubRef CitationRef="cbj56p5w3-00030" id="cbj56p5w3-00033" URI="http://www.legislation.gov.uk/id/uksi/2000/945/regulation/2/2" SectionRef="regulation-2-2">reg. 2(2)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-039217da009174c38aacbd473c7a8d81" Type="F">
<Para>
<Text>
Ss. 9A-9D substituted for s. 9A (with effect and application in accordance with s. 88(3), Sch. 29 para. 4(2) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/9" id="cbjgcmtx3-00026" Class="UnitedKingdomPublicGeneralAct" Year="2001" Number="9" Title="Finance Act 2001">Finance Act 2001 (c. 9)</Citation>
,
<CitationSubRef CitationRef="cbjgcmtx3-00026" id="cbjgcmtx3-00027" URI="http://www.legislation.gov.uk/id/ukpga/2001/9/schedule/29/paragraph/4/1" SectionRef="schedule-29-paragraph-4-1" Operative="true">Sch. 29 para. 4(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-df8dd6f33124cb216d7a936f0e705023" Type="F">
<Para>
<Text>
S. 9A(4) substituted (with effect in accordance with s. 37 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/12" id="cc0eq3yg3-00008" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="12" Title="Finance Act 2004">Finance Act 2004 (c. 12)</Citation>
,
<CitationSubRef CitationRef="cc0eq3yg3-00008" id="cc0eq3yg3-00009" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/5/paragraph/1/2" SectionRef="schedule-5-paragraph-1-2" Operative="true">Sch. 5 para. 1(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-f9ed5eed1dc922ce56104adf03e7e2a6" Type="F">
<Para>
<Text>
S. 9A(4)(c) inserted (with effect in accordance with s. 88(5) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/7" id="cc9591su3-00007" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="7" Title="Finance Act 2005">Finance Act 2005 (c. 7)</Citation>
,
<CitationSubRef CitationRef="cc9591su3-00007" id="cc9591su3-00008" URI="http://www.legislation.gov.uk/id/ukpga/2005/7/section/88/1" SectionRef="section-88-1" Operative="true">s. 88(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7522618d3fb2d0272bd18509e75fec26" Type="F">
<Para>
<Text>
Words in s. 9A(6) substituted (with effect in accordance with s. 92 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2007/11" id="cckdml7o3-00007" Class="UnitedKingdomPublicGeneralAct" Year="2007" Number="11" Title="Finance Act 2007">Finance Act 2007 (c. 11)</Citation>
,
<CitationSubRef CitationRef="cckdml7o3-00007" id="cckdml7o3-00008" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/91/3" SectionRef="section-91-3" Operative="true">s. 91(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ec4c76e6faca62e441bde93268c4c8a2" Type="F">
<Para>
<Text>
Words in s. 9A(2)(a) substituted (19.7.2007) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2007/11" id="ccke65bz3-00015" Class="UnitedKingdomPublicGeneralAct" Year="2007" Number="11" Title="Finance Act 2007">Finance Act 2007 (c. 11)</Citation>
,
<CitationSubRef CitationRef="ccke65bz3-00015" id="ccke65bz3-00016" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/96/1" SectionRef="section-96-1" Operative="true">s. 96(1)</CitationSubRef>
(with
<CitationSubRef CitationRef="ccke65bz3-00015" id="ccke65bz3-00017" URI="http://www.legislation.gov.uk/id/ukpga/2007/11/section/96/5" SectionRef="section-96-5">s. 96(5)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-cf91a184bf5c696fe7a07eccdbeb13d6" Type="C">
<Para>
<Text>
S. 9A applied (N.I.) (6.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2009/128" id="ccstxi353-00141" Class="NorthernIrelandStatutoryRule" Year="2009" Number="128" Title="The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009">The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128)</Citation>
,
<CitationSubRef CitationRef="ccstxi353-00141" id="ccstxi353-00142" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="ccstxi353-00141" id="ccstxi353-00143" URI="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/26/2" SectionRef="regulation-26-2" Operative="true">26(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-2824f1bb39d3369873347d0b2edc6065" Type="C">
<Para>
<Text>
S. 9A applied (E.W.) (6.4.2009) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2009/470" id="ccstxi353-00150" Class="UnitedKingdomStatutoryInstrument" Year="2009" Number="470" Title="The Education (Student Loans) (Repayment) Regulations 2009">The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470)</Citation>
,
<CitationSubRef CitationRef="ccstxi353-00150" id="ccstxi353-00151" URI="http://www.legislation.gov.uk/id/uksi/2009/470/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>
,
<CitationSubRef CitationRef="ccstxi353-00150" id="ccstxi353-00152" URI="http://www.legislation.gov.uk/id/uksi/2009/470/regulation/31/2" SectionRef="regulation-31-2" Operative="true">31(2)</CitationSubRef>
(with
<CitationSubRef CitationRef="ccstxi353-00150" id="ccstxi353-00153" URI="http://www.legislation.gov.uk/id/uksi/2009/470/regulation/1/4" SectionRef="regulation-1-4">reg. 1(4)</CitationSubRef>
<CitationSubRef CitationRef="ccstxi353-00150" id="ccstxi353-00154" URI="http://www.legislation.gov.uk/id/uksi/2009/470/regulation/1/6" SectionRef="regulation-1-6">(6)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-4358bed84d5af76357fd47e3f8ebe8ce" Type="F">
<Para>
<Text>
Words in s. 9A(4)(c) substituted (with effect in accordance with s. 381(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2010/8" id="cculczuy3-00007" Class="UnitedKingdomPublicGeneralAct" Year="2010" Number="8" Title="Taxation (International and Other Provisions) Act 2010">Taxation (International and Other Provisions) Act 2010 (c. 8)</Citation>
,
<CitationSubRef CitationRef="cculczuy3-00007" id="cculczuy3-00008" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/381/1" SectionRef="section-381-1">s. 381(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cculczuy3-00007" id="cculczuy3-00009" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/8/paragraph/2" SectionRef="schedule-8-paragraph-2" Operative="true">Sch. 8 para. 2</CitationSubRef>
(with
<CitationSubRef CitationRef="cculczuy3-00007" id="cculczuy3-00010" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/9/paragraph/1" UpTo="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/9/paragraph/9" StartSectionRef="schedule-9-paragraph-1" EndSectionRef="schedule-9-paragraph-9">Sch. 9 paras. 1-9</CitationSubRef>
,
<CitationSubRef CitationRef="cculczuy3-00007" id="cculczuy3-00011" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/9/paragraph/22" SectionRef="schedule-9-paragraph-22">22</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-c6ab3345339024e6778f21668a5ae214" Type="F">
<Para>
<Text>
Words in s. 9A(4)(b) substituted (with effect in accordance with s. 381(1) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2010/8" id="cculczuy3-00018" Class="UnitedKingdomPublicGeneralAct" Year="2010" Number="8" Title="Taxation (International and Other Provisions) Act 2010">Taxation (International and Other Provisions) Act 2010 (c. 8)</Citation>
,
<CitationSubRef CitationRef="cculczuy3-00018" id="cculczuy3-00019" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/381/1" SectionRef="section-381-1">s. 381(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cculczuy3-00018" id="cculczuy3-00020" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/8/paragraph/107" SectionRef="schedule-8-paragraph-107" Operative="true">Sch. 8 para. 107</CitationSubRef>
(with
<CitationSubRef CitationRef="cculczuy3-00018" id="cculczuy3-00021" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/9/paragraph/1" UpTo="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/9/paragraph/9" StartSectionRef="schedule-9-paragraph-1" EndSectionRef="schedule-9-paragraph-9">Sch. 9 paras. 1-9</CitationSubRef>
,
<CitationSubRef CitationRef="cculczuy3-00018" id="cculczuy3-00022" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/9/paragraph/22" SectionRef="schedule-9-paragraph-22">22</CitationSubRef>
)
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>