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Changes over time for: Cross Heading: Taxes Management Act 1970 (c. 9)


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 08/05/2012.
Changes to legislation:
Commissioners for Revenue and Customs Act 2005, Cross Heading: Taxes Management Act 1970 (c. 9) is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
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Taxes Management Act 1970 (c. 9)U.K.
11U.K.The Taxes Management Act 1970 shall be amended as follows.
12U.K.For section 1 (taxes for which Inland Revenue responsible) substitute—
“1Responsibility for certain taxes
The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of—
(a)income tax,
(b)corporation tax, and
(c)capital gains tax.”
13U.K.Section 6(3) and (4) and Parts II and III of Schedule 1 (declarations on taking office) shall cease to have effect.
14U.K.Section 111(2) (valuation: obstruction) shall cease to have effect.
15U.K.In Part I of Schedule 1 (declarations: general and special commissioners, &c.) for “an offence relating to inland revenue,” substitute “ an offence relating to a former Inland Revenue matter (being a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30), ”.
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