Taxes Management Act 1970 (c. 9) Taxes Management Act 1970 (c. 9)

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

• Sch. 9 para. 77(6) omitted by Crime and Policing Act 2026 Sch. 22 para. 29
• Sch. 9 para. 77(7) omitted by Crime and Policing Act 2026 Sch. 22 para. 29