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 Later legislation changes this provision in ways not yet written into the text below: Sch. 21 para. 73 repealed by Criminal Justice and Immigration Act 2008 Sch. 28 Pt. 8 25Paragraph 25 Taxes Management Act 1970 (c. 9)