{
  "url": "https://openlegislation.uk/taxes-management-act-1970",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970.json",
  "id": "ukpga/1970/9",
  "title": "Taxes Management Act 1970",
  "short_title": "Taxes Management Act 1970",
  "long_title": "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.",
  "citation": "1970 c. 9",
  "type": "ukpga",
  "year": "1970",
  "number": "9",
  "version": "current",
  "date": "1970-03-12",
  "revised": true,
  "valid_from": "2026-06-25",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 149,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/taxes-management-act-1970/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "ADMINISTRATION",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Responsibility for certain taxes",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "General Commissioners",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/2A",
      "kind": "section",
      "number": "2A",
      "heading": "General Commissioners: costs and expenses in legal proceedings.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-2A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Clerk to General Commissioners.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/3A",
      "kind": "section",
      "number": "3A",
      "heading": "General Commissioners and clerks: indemnity.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-3A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Special Commissioners.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/4A",
      "kind": "section",
      "number": "4A",
      "heading": "Deputy Special Commissioners.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-4A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "General and Special Commissioners.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Declarations on taking office.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "RETURNS OF INCOME AND GAINS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/II/crossheading/income-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Income tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Notice of liability to income tax and capital gains tax.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/income-tax"
    },
    {
      "path": "section/7A",
      "kind": "section",
      "number": "7A",
      "heading": "Disregard of certain NRCGT gains for purposes of section 7",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-7A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/income-tax"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Personal return.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/income-tax"
    },
    {
      "path": "section/8ZA",
      "kind": "section",
      "number": "8ZA",
      "heading": "Interpretation of section 8(4A)",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-8ZA",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/income-tax"
    },
    {
      "path": "section/8A",
      "kind": "section",
      "number": "8A",
      "heading": "Trustee’s return.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-8A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/income-tax"
    },
    {
      "path": "section/8B",
      "kind": "section",
      "number": "8B",
      "heading": "Withdrawal by HMRC of notice under section 8 or 8A",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-8B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/income-tax"
    },
    {
      "path": "section/8C",
      "kind": "section",
      "number": "8C",
      "heading": "Returns so far as relating to capital gains tax",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-8C",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/income-tax"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Returns to include self-assessment.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/income-tax"
    },
    {
      "path": "section/9ZA",
      "kind": "section",
      "number": "9ZA",
      "heading": "Amendment of personal or trustee return by taxpayer",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-9ZA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/income-tax"
    },
    {
      "path": "section/9ZB",
      "kind": "section",
      "number": "9ZB",
      "heading": "Correction of personal or trustee return by Revenue",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-9ZB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/income-tax"
    },
    {
      "path": "section/9A",
      "kind": "section",
      "number": "9A",
      "heading": "Notice of enquiry",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-9A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/income-tax"
    },
    {
      "path": "section/9B",
      "kind": "section",
      "number": "9B",
      "heading": "Amendment of return by taxpayer during enquiry",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-9B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/income-tax"
    },
    {
      "path": "section/9C",
      "kind": "section",
      "number": "9C",
      "heading": "Amendment of self-assessment during enquiry to prevent loss of tax",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-9C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/income-tax"
    },
    {
      "path": "section/9D",
      "kind": "section",
      "number": "9D",
      "heading": "Choice between different Cases of Schedule D",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-9D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/income-tax"
    },
    {
      "path": "part/II/crossheading/corporation-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Corporation tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Notice of liability to corporation tax.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/corporation-tax"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Return of profits.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/corporation-tax"
    },
    {
      "path": "section/11A",
      "kind": "section",
      "number": "11A",
      "heading": "Notice of liability to capital gains tax.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-11A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/corporation-tax"
    },
    {
      "path": "section/11AA",
      "kind": "section",
      "number": "11AA",
      "heading": "Return of profits to include self-assessment.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-11AA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/corporation-tax"
    },
    {
      "path": "section/11AB",
      "kind": "section",
      "number": "11AB",
      "heading": "Power to enquire into return of profits.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-11AB",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/corporation-tax"
    },
    {
      "path": "section/11AC",
      "kind": "section",
      "number": "11AC",
      "heading": "Modifications of sections 11AA and 11AB in relation to non-annual accounting of general insurance business.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-11AC",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/corporation-tax"
    },
    {
      "path": "section/11AD",
      "kind": "section",
      "number": "11AD",
      "heading": "Modifications of sections 11AA and 11AB for insurance companies with non-annual actuarial investigations.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-11AD",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/corporation-tax"
    },
    {
      "path": "section/11AE",
      "kind": "section",
      "number": "11AE",
      "heading": "Modifications of sections 11AA and 11AB for friendly societies with non-annual actuarial investigations.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-11AE",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/corporation-tax"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Information about chargeable gains.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/corporation-tax"
    },
    {
      "path": "part/II/crossheading/nrcgt-returns",
      "kind": "crossheading",
      "number": null,
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/12ZA",
      "kind": "section",
      "number": "12ZA",
      "heading": "Interpretation of sections 12ZB to 12ZN",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-12ZA",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/nrcgt-returns"
    },
    {
      "path": "section/12ZB",
      "kind": "section",
      "number": "12ZB",
      "heading": "NRCGT return",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-12ZB",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/nrcgt-returns"
    },
    {
      "path": "section/12ZBA",
      "kind": "section",
      "number": "12ZBA",
      "heading": "Elective NRCGT return",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-12ZBA",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/nrcgt-returns"
    },
    {
      "path": "section/12ZC",
      "kind": "section",
      "number": "12ZC",
      "heading": "Single return in respect of two or more non-resident CGT disposals",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-12ZC",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/nrcgt-returns"
    },
    {
      "path": "section/12ZD",
      "kind": "section",
      "number": "12ZD",
      "heading": "NRCGT returns: grant and exercise of options",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-12ZD",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/nrcgt-returns"
    },
    {
      "path": "section/12ZE",
      "kind": "section",
      "number": "12ZE",
      "heading": "NRCGT return to include advance self-assessment",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-12ZE",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/nrcgt-returns"
    },
    {
      "path": "section/12ZF",
      "kind": "section",
      "number": "12ZF",
      "heading": "The “amount notionally chargeable”",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-12ZF",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/nrcgt-returns"
    },
    {
      "path": "section/12ZG",
      "kind": "section",
      "number": "12ZG",
      "heading": "Cases where advance self-assessment not required",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-12ZG",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/nrcgt-returns"
    },
    {
      "path": "section/12ZH",
      "kind": "section",
      "number": "12ZH",
      "heading": "NRCGT returns and annual self-assessment: section 8",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-12ZH",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/nrcgt-returns"
    },
    {
      "path": "section/12ZI",
      "kind": "section",
      "number": "12ZI",
      "heading": "NRCGT returns and annual self-assessment: section 8A",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-12ZI",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/nrcgt-returns"
    },
    {
      "path": "section/12ZJ",
      "kind": "section",
      "number": "12ZJ",
      "heading": "Sections 12ZA to 12ZI: determination of residence status",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-12ZJ",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/nrcgt-returns"
    },
    {
      "path": "section/12ZK",
      "kind": "section",
      "number": "12ZK",
      "heading": "Amendment of NRCGT return by the taxpayer",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-12ZK",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/nrcgt-returns"
    },
    {
      "path": "section/12ZL",
      "kind": "section",
      "number": "12ZL",
      "heading": "Correction of NRCGT return by HMRC",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-12ZL",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/nrcgt-returns"
    },
    {
      "path": "section/12ZM",
      "kind": "section",
      "number": "12ZM",
      "heading": "Notice of enquiry",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-12ZM",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/nrcgt-returns"
    },
    {
      "path": "section/12ZN",
      "kind": "section",
      "number": "12ZN",
      "heading": "Amendment of return by taxpayer during enquiry",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-12ZN",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/nrcgt-returns"
    },
    {
      "path": "part/II/crossheading/partnerships",
      "kind": "crossheading",
      "number": null,
      "heading": "Partnerships",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/12AA",
      "kind": "section",
      "number": "12AA",
      "heading": "Partnership return.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-12AA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/partnerships"
    },
    {
      "path": "section/12AAA",
      "kind": "section",
      "number": "12AAA",
      "heading": "Withdrawal by HMRC of notice under section 12AA",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-12AAA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/partnerships"
    },
    {
      "path": "section/12AB",
      "kind": "section",
      "number": "12AB",
      "heading": "Partnership return to include partnership statement.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-12AB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/partnerships"
    },
    {
      "path": "section/12ABZA",
      "kind": "section",
      "number": "12ABZA",
      "heading": "Partnership returns: overseas partners in investment partnerships etc",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-12ABZA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/partnerships"
    },
    {
      "path": "section/12ABZAA",
      "kind": "section",
      "number": "12ABZAA",
      "heading": "Returns relating to LLP not carrying on business etc with view to profit",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-12ABZAA",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/partnerships"
    },
    {
      "path": "section/12ABZB",
      "kind": "section",
      "number": "12ABZB",
      "heading": "Partnership return conclusive as to partnership shares",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-12ABZB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/partnerships"
    },
    {
      "path": "section/12ABA",
      "kind": "section",
      "number": "12ABA",
      "heading": "Amendment of partnership return by taxpayer",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-12ABA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/partnerships"
    },
    {
      "path": "section/12ABB",
      "kind": "section",
      "number": "12ABB",
      "heading": "Correction of partnership return by Revenue",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-12ABB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/partnerships"
    },
    {
      "path": "section/12AC",
      "kind": "section",
      "number": "12AC",
      "heading": "Notice of enquiry",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-12AC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/partnerships"
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      "path": "section/12AD",
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      "heading": "Amendment of partnership return by taxpayer, or referral of dispute, during enquiry",
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      "extent": "E+W+S+N.I.",
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      "path": "section/12ADA",
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      "path": "section/12AE",
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      "number": "12AE",
      "heading": "Choice between different Cases of Schedule D",
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      "path": "part/II/crossheading/european-economic-interest-groupings",
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      "path": "section/12A",
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      "path": "part/II/crossheading/records",
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      "path": "part/II/crossheading/digital-reporting-and-recordkeeping",
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      "path": "part/II/crossheading/voluntary-returns",
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      "path": "part/III",
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      "path": "section/13",
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      "heading": "Persons in receipt of taxable income belonging to others.",
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      "path": "section/16",
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      "path": "section/17",
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      "heading": "Interest paid or credited by banks, building societies, etc. without deduction of income tax.",
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      "path": "section/18",
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      "heading": "Interest paid without deduction of income tax.",
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      "path": "section/18A",
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      "heading": "Other payments and licences etc.",
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      "path": "section/18B",
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      "path": "section/19",
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      "heading": "Information for purposes of charge on profits of UK property businesses or under Schedule A.",
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      "path": "part/III/crossheading/production-of-accounts-books-and-other-information",
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      "path": "section/20A",
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      "heading": "Power to call for papers of tax accountant.",
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      "path": "part/III/crossheading/surtax",
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      "heading": "Additional particulars for surtax.",
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      "path": "part/III/crossheading/chargeable-gains",
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      "heading": "Issuing houses, stockbrokers, auctioneers, etc.",
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      "path": "part/3A",
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      "path": "section/28ZE",
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      "path": "part/IV",
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      "path": "section/28A",
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      "heading": "Assessment where loss of tax discovered.",
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      "status": null,
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      "heading": "Interpretation of sections 49A to 49H",
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      "heading": "Procedure.",
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      "heading": "Power of Commissioners to obtain information from appellant.",
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      "heading": "Evidence.",
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      "heading": "Recovery of tax not postponed.",
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      "heading": "Payment of tax where there is a further appeal",
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      "status": null,
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      "heading": "Appeals from the Special Commissioners.",
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      "heading": "Power of Special Commissioners to order costs.",
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      "heading": "Power of Special Commissioners to publish reports of decisions.",
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      "heading": "Regulations about appeals.",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "path": "part/V/crossheading/northern-ireland",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "heading": "Proceedings in tax cases in Northern Ireland.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-58",
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      "heading": "Election for county court in Northern Ireland.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-59",
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      "parent": "part/V/crossheading/northern-ireland"
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      "path": "part/VA",
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      "number": "VA",
      "heading": "Payment of Tax",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "part/VA/crossheading/income-tax-and-capital-gains-tax",
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      "heading": "Income tax and capital gains tax",
      "url": null,
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      "parent": "part/VA"
    },
    {
      "path": "section/59A",
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      "heading": "Payments on account of income tax.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-59A",
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      "status": null,
      "parent": "part/VA/crossheading/income-tax-and-capital-gains-tax"
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    {
      "path": "section/59AZA",
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      "number": "59AZA",
      "heading": "Payments on account of capital gains tax: disposals of land etc",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-59AZA",
      "extent": null,
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      "parent": "part/VA/crossheading/income-tax-and-capital-gains-tax"
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      "path": "section/59AA",
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      "heading": "Non-resident CGT disposals: payments on account of capital gains tax",
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      "parent": "part/VA/crossheading/income-tax-and-capital-gains-tax"
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      "path": "section/59AB",
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      "heading": "Amounts payable on account: recovery",
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      "heading": "Payment of income tax and capital gains tax: assessments other than simple assessments.",
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      "status": null,
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      "path": "section/59BA",
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      "heading": "Payment of income tax and capital gains tax: simple assessments",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-59BA",
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      "status": null,
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      "path": "section/59BB",
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      "heading": "CGT exit charge payment plans",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-59BB",
      "extent": null,
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      "parent": "part/VA/crossheading/income-tax-and-capital-gains-tax"
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    {
      "path": "section/59C",
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      "heading": "Surcharges on unpaid income tax and capital gains tax.",
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      "status": "repealed",
      "parent": "part/VA/crossheading/income-tax-and-capital-gains-tax"
    },
    {
      "path": "part/VA/crossheading/corporation-tax",
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      "number": null,
      "heading": "Corporation tax",
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    },
    {
      "path": "section/59D",
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      "number": "59D",
      "heading": "General rule as to when corporation tax is due and payable.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-59D",
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      "path": "section/59DA",
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      "heading": "Claim for repayment in advance of liability being established.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-59DA",
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    {
      "path": "section/59E",
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      "number": "59E",
      "heading": "Further provision as to when corporation tax is due and payable.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-59E",
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    {
      "path": "section/59F",
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      "number": "59F",
      "heading": "Arrangements for paying tax on behalf of group members",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-59F",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VA/crossheading/corporation-tax"
    },
    {
      "path": "section/59FA",
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      "number": "59FA",
      "heading": "CT exit charge payment plans",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-59FA",
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      "status": null,
      "parent": "part/VA/crossheading/corporation-tax"
    },
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      "path": "section/59FB",
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      "number": "59FB",
      "heading": "CT payment plans for tax on certain transactions with EEA residents",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-59FB",
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      "parent": "part/VA/crossheading/corporation-tax"
    },
    {
      "path": "part/VA/crossheading/managed-payment-plans",
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      "heading": "Managed payment plans",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VA"
    },
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      "path": "section/59G",
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      "url": "https://openlegislation.uk/taxes-management-act-1970/section-59G",
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      "status": null,
      "parent": "part/VA/crossheading/managed-payment-plans"
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      "path": "section/59H",
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      "number": "59H",
      "heading": "Balancing of instalments for the purposes of section 59G",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-59H",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/VA/crossheading/managed-payment-plans"
    },
    {
      "path": "part/VI",
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      "number": "VI",
      "heading": "COLLECTION AND RECOVERY",
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      "status": null,
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    },
    {
      "path": "section/60",
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      "number": "60",
      "heading": "Issue of demand notes and receipts.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-60",
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      "status": null,
      "parent": "part/VI"
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    {
      "path": "part/VI/crossheading/distraint-and-poinding",
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      "path": "section/61",
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      "heading": "Distraint by collectors.",
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      "status": null,
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      "path": "section/62",
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      "heading": "Priority of claim for tax.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-62",
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      "path": "section/63",
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      "number": "63",
      "heading": "Recovery of tax in Scotland",
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      "path": "section/63A",
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      "heading": "Sheriff officer’s fees and outlays.",
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      "path": "section/64",
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      "number": "64",
      "heading": "Priority of claim for tax in Scotland.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-64",
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      "status": null,
      "parent": "part/VI/crossheading/distraint-and-poinding"
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    {
      "path": "part/VI/crossheading/court-proceedings",
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      "heading": "Magistrates’ courts.",
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      "status": null,
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      "heading": "County courts.",
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      "heading": "Inferior courts in Scotland.",
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      "heading": "High Court, etc.",
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      "path": "section/69",
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      "heading": "Recovery of penalty ... or interest",
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      "heading": "Evidence.",
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      "heading": "Payments by cheque.",
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    {
      "path": "part/VII",
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      "number": "VII",
      "heading": "PERSONS CHARGEABLE IN A REPRESENTATIVE CAPACITY, ETC.",
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      "status": null,
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    },
    {
      "path": "part/VII/crossheading/income-tax",
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      "heading": "Income Tax",
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      "status": null,
      "parent": "part/VII"
    },
    {
      "path": "section/71",
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      "number": "71",
      "heading": "Bodies of persons.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-71",
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      "status": null,
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      "path": "section/72",
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      "number": "72",
      "heading": "Trustees, guardians, etc., of incapacitated persons.",
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      "parent": "part/VII/crossheading/income-tax"
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    {
      "path": "section/73",
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      "heading": "Further provision as to infants.",
      "url": "https://openlegislation.uk/taxes-management-act-1970/section-73",
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      "path": "section/74",
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      "heading": "Personal representatives.",
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      "heading": "Receivers appointed by a court.",
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      "path": "section/76",
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      "heading": "Protection for certain trustees, agents and receivers.",
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      "heading": "Method of charging non-residents.",
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      "heading": "Application of Part VIII to corporation tax.",
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      "path": "part/IX",
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      "heading": "Interest on overdue income tax and capital gains tax.",
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      "heading": "Effect on interest of reliefs.",
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      "heading": "Determination of penalties by officer of the Board.",
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      "heading": "Provisions supplementary to section 100.",
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      "heading": "Appeals against penalty determinations.",
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    {
      "path": "schedule/3ZB/part/3/crossheading/content-additional-information-relating-to-assets-and-liabilities",
      "kind": "crossheading",
      "number": null,
      "heading": "All of outstanding balance due",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3ZB/part/3"
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    {
      "path": "schedule/3ZB/paragraph/12",
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      "number": "12",
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      "status": null,
      "parent": "schedule/3ZB/part/3/crossheading/content-additional-information-relating-to-assets-and-liabilities"
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      "path": "schedule/3ZB/part/3/crossheading/the-standard-instalment-method",
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      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": "schedule/3ZB/part/3"
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    {
      "path": "schedule/3ZB/paragraph/13",
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      "status": null,
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      "path": "schedule/3ZB/part/3/crossheading/the-realisation-method-tcga-or-trading-stock-exit-charge-assets",
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      "number": null,
      "heading": "Part of outstanding balance attributable to particular exit charge asset or liability due",
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      "extent": "E+W+S+N.I.",
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      "parent": "schedule/3ZB/part/3"
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    {
      "path": "schedule/3ZB/paragraph/14",
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      "parent": "schedule/3ZB/part/3/crossheading/the-realisation-method-tcga-or-trading-stock-exit-charge-assets"
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      "path": "schedule/3ZC",
      "kind": "schedule",
      "number": "3ZC",
      "heading": "CT Payment plans for tax on certain transactions with EEA residents",
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      "extent": "E+W+S+N.I.",
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    },
    {
      "path": "schedule/3ZC/crossheading/introduction",
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      "extent": "E+W+S+N.I.",
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      "parent": "schedule/3ZC"
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      "path": "schedule/3ZC/crossheading/qualifying-corporation-tax",
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      "extent": "E+W+S+N.I.",
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      "path": "schedule/3ZC/paragraph/2",
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      "path": "schedule/3ZC/paragraph/3",
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      "path": "schedule/3ZC/crossheading/eligibility-to-enter-a-ct-payment-plan",
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      "heading": "Eligibility to enter a CT payment plan",
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      "extent": "E+W+S+N.I.",
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      "path": "schedule/3ZC/paragraph/4",
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      "path": "schedule/3ZC/crossheading/application-to-enter-a-ct-payment-plan",
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      "heading": "Application to enter a CT payment plan",
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      "extent": "E+W+S+N.I.",
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      "path": "schedule/3ZC/paragraph/5",
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      "path": "schedule/3ZC/crossheading/entering-into-a-ct-payment-plan",
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      "extent": "E+W+S+N.I.",
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      "parent": "schedule/3ZC"
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    {
      "path": "schedule/3ZC/paragraph/6",
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      "number": "6",
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      "status": null,
      "parent": "schedule/3ZC/crossheading/entering-into-a-ct-payment-plan"
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      "path": "schedule/3ZC/crossheading/content-of-ct-payment-plan",
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      "heading": "Content of CT payment plan",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3ZC"
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    {
      "path": "schedule/3ZC/paragraph/7",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "schedule/3ZC/crossheading/effect-of-ct-payment-plan",
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      "heading": "Effect of CT payment plan",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "schedule/3ZC/paragraph/8",
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      "status": null,
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      "path": "schedule/3ZC/crossheading/the-payment-method-instalments",
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      "status": null,
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      "path": "schedule/3ZC/paragraph/9",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "schedule/3ZC/paragraph/10",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "schedule/3ZC/paragraph/11",
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      "path": "schedule/3A",
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      "type": "inserted",
      "affected_provisions": "s. 8A(6)(7)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 4(12)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "s. 8B(1)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 5(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 9(1)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 6(3)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 9(2)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 6(4)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 9(3)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 6(5)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "s. 9(3A)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 6(6)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 12AA(10A)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 9"
    },
    {
      "type": "words inserted",
      "affected_provisions": "s. 12AB(1)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 10"
    },
    {
      "type": "words omitted",
      "affected_provisions": "s. 12ABA(1)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 11(2)(a)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "s. 12ABA(1)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 11(2)(b)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "s. 12ABA(4)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 11(3)"
    },
    {
      "type": "inserted",
      "affected_provisions": "s. 12ABA(5)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 11(4)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 12ABB(2)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 12(2)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 12ABB(4)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 12(3)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "s. 12AC(1)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 13(2)(a)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "s. 12AC(1)(a)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 13(2)(b)"
    },
    {
      "type": "inserted",
      "affected_provisions": "s. 12AC(1)(aa)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 13(2)(c)"
    },
    {
      "type": "omitted",
      "affected_provisions": "s. 12AC(1)(b)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 13(2)(d)"
    },
    {
      "type": "words renumbered as s. 12AC(7)(a)",
      "affected_provisions": "s. 12AC(7)(a)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 13(3)(a)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "s. 12AC(7)(a)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 13(3)(b)"
    },
    {
      "type": "inserted",
      "affected_provisions": "s. 12AC(7)(b)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 13(3)(c)"
    },
    {
      "type": "substituted for s. 12B(1)",
      "affected_provisions": "s. 12B(1)(1A)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 14(2)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 12B(2)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 14(3)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "s. 12B(2A)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 14(5)(b)(i)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "s. 12B(2A)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 14(5)(b)(ii)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 12B(2A)(a)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 14(5)(a)"
    },
    {
      "type": "inserted",
      "affected_provisions": "s. 12B(2ZA)(2ZB)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 14(4)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "s. 12B(3)(a)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 14(6)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "s. 12B(4)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 14(7)(a)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "s. 12B(4)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 14(7)(b)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "s. 12B(5)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 14(8)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 12ZH(3)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 7(2)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "s. 12ZH(4)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 7(3)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "s. 12ZH(5)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 7(4)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "s. 12ZH(6)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 7(4)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 12ZH(8)(b)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 7(5)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 12ZH(10)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 7(6)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 12ZH(11)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 7(7)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 12ZI(3)",
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      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 8(2)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "s. 12ZI(4)(b)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 8(3)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "s. 12ZI(5)",
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      "affecting_title": "Finance (No. 2) Act 2017",
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    },
    {
      "type": "words omitted",
      "affected_provisions": "s. 12ZI(6)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 8(4)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 12ZI(8)(b)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
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    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 12ZI(10)",
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      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 8(6)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 12ZI(11)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 8(7)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 28B(8)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 16"
    },
    {
      "type": "words substituted",
      "affected_provisions": "s. 28C(3)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 17"
    },
    {
      "type": "word substituted",
      "affected_provisions": "s. 28H(2)(b)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 18(a)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "s. 28H(2)(b)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 18(b)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "s. 28I(2)(b)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 19(a)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "s. 28I(2)(b)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 19(b)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "s. 28ZA(6)(b)",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 15(a)"
    },
    {
      "type": "inserted",
      "affected_provisions": "s. 28ZA(6)(c)",
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      "affecting_title": "Finance (No. 2) Act 2017",
      "affecting_provisions": "Sch. 14 para. 15(b)"
    },
    {
      "type": "words inserted by 2017 c. 32, Sch. 14 para. 10C(a) (as inserted)",
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      "affecting": "ukpga/2018/3",
      "affecting_title": "Finance Act 2018",
      "affecting_provisions": "Sch. 6 para. 15(2)"
    },
    {
      "type": "words inserted by 2017 c. 32, Sch. 14 para. 10B(b) (as inserted)",
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      "affecting": "ukpga/2018/3",
      "affecting_title": "Finance Act 2018",
      "affecting_provisions": "Sch. 6 para. 9"
    },
    {
      "type": "words inserted by 2017 c. 32, Sch. 14 para. 10B(b) (as inserted)",
      "affected_provisions": "s. 12ABZA(3)",
      "affecting": "ukpga/2018/3",
      "affecting_title": "Finance Act 2018",
      "affecting_provisions": "Sch. 6 para. 9"
    },
    {
      "type": "words inserted by 2017 c. 32, Sch. 14 para. 10B(b) (as inserted)",
      "affected_provisions": "s. 12ABZA(4)",
      "affecting": "ukpga/2018/3",
      "affecting_title": "Finance Act 2018",
      "affecting_provisions": "Sch. 6 para. 9"
    },
    {
      "type": "words inserted by 2017 c. 32, Sch. 14 para. 10C(b) (as inserted)",
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      "affecting": "ukpga/2018/3",
      "affecting_title": "Finance Act 2018",
      "affecting_provisions": "Sch. 6 para. 15(2)"
    },
    {
      "type": "words inserted by 2017 c. 32, Sch. 14 para. 10C(b) (as inserted)",
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      "affecting": "ukpga/2018/3",
      "affecting_title": "Finance Act 2018",
      "affecting_provisions": "Sch. 6 para. 15(2)"
    },
    {
      "type": "words inserted by 2017 c. 32, Sch. 14 para. 10A (as inserted)",
      "affected_provisions": "s. 12AB",
      "affecting": "ukpga/2018/3",
      "affecting_title": "Finance Act 2018",
      "affecting_provisions": "Sch. 6 para. 7(3)"
    },
    {
      "type": "words inserted by 2017 c. 32, Sch. 14 para. 10C(b) (as inserted)",
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      "affecting": "ukpga/2018/3",
      "affecting_title": "Finance Act 2018",
      "affecting_provisions": "Sch. 6 para. 15(2)"
    },
    {
      "type": "words inserted by 2017 c. 32, Sch. 14 para. 10C(b) (as inserted)",
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      "affecting": "ukpga/2018/3",
      "affecting_title": "Finance Act 2018",
      "affecting_provisions": "Sch. 6 para. 15(2)"
    },
    {
      "type": "words inserted by 2017 c. 32, Sch. 14 para. 10C(b) (as inserted)",
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      "affecting": "ukpga/2018/3",
      "affecting_title": "Finance Act 2018",
      "affecting_provisions": "Sch. 6 para. 15(2)"
    },
    {
      "type": "words inserted by 2017 c. 32, Sch. 14 para. 10C(b) (as inserted)",
      "affected_provisions": "s. 12ABZB(12)",
      "affecting": "ukpga/2018/3",
      "affecting_title": "Finance Act 2018",
      "affecting_provisions": "Sch. 6 para. 15(2)"
    },
    {
      "type": "amendment to earlier affecting provision 2017 c. 32, s. 60",
      "affected_provisions": "Sch. A1",
      "affecting": "ukpga/2018/3",
      "affecting_title": "Finance Act 2018",
      "affecting_provisions": "Sch. 6 para. 7(2)(a)"
    },
    {
      "type": "words inserted by 2017 c. 32, Sch. 14 para. 10C(b) (as inserted)",
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      "affecting": "ukpga/2018/3",
      "affecting_title": "Finance Act 2018",
      "affecting_provisions": "Sch. 6 para. 15(2)"
    },
    {
      "type": "amendment to earlier affecting provision 2017 c. 32, s. 60",
      "affected_provisions": "Sch. A1",
      "affecting": "ukpga/2018/3",
      "affecting_title": "Finance Act 2018",
      "affecting_provisions": "Sch. 6 para. 7(2)(b)"
    },
    {
      "type": "words inserted by 2017 c. 32, Sch. 14 para. 10B(a) (as inserted)",
      "affected_provisions": "s. 12ABZA heading",
      "affecting": "ukpga/2018/3",
      "affecting_title": "Finance Act 2018",
      "affecting_provisions": "Sch. 6 para. 9"
    },
    {
      "type": "words inserted by 2017 c. 32, Sch. 14 para. 10C(b) (as inserted)",
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      "affecting": "ukpga/2018/3",
      "affecting_title": "Finance Act 2018",
      "affecting_provisions": "Sch. 6 para. 15(2)"
    },
    {
      "type": "words substituted by 2017 c. 32, Sch. 14 para. 10BA(3)(b) (as inserted)",
      "affected_provisions": "s. 12ABZAA(5)(b)",
      "affecting": "ukpga/2020/14",
      "affecting_title": "Finance Act 2020",
      "affecting_provisions": "s. 104(4)"
    },
    {
      "type": "substituted by 2017 c. 32, Sch. 14 para. 10BA(2) (as inserted)",
      "affected_provisions": "s. 12ABZAA(2)",
      "affecting": "ukpga/2020/14",
      "affecting_title": "Finance Act 2020",
      "affecting_provisions": "s. 104(4)"
    },
    {
      "type": "words substituted by 2017 c. 32, Sch. 14 para. 10BA(3)(a) (as inserted)",
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      "affecting": "ukpga/2020/14",
      "affecting_title": "Finance Act 2020",
      "affecting_provisions": "s. 104(4)"
    },
    {
      "type": "modified",
      "affected_provisions": "s. 72",
      "affecting": "uksi/2004/1450",
      "affecting_title": "The Child Trust Funds Regulations 2004",
      "affecting_provisions": "reg. 29(4)"
    },
    {
      "type": "modified",
      "affected_provisions": "Pt. 6",
      "affecting": "uksi/2004/1450",
      "affecting_title": "The Child Trust Funds Regulations 2004",
      "affecting_provisions": "reg. 22(4)"
    },
    {
      "type": "excluded",
      "affected_provisions": "s. 42",
      "affecting": "uksi/2004/1450",
      "affecting_title": "The Child Trust Funds Regulations 2004",
      "affecting_provisions": "reg. 28"
    },
    {
      "type": "modified",
      "affected_provisions": "s. 73",
      "affecting": "uksi/2004/1450",
      "affecting_title": "The Child Trust Funds Regulations 2004",
      "affecting_provisions": "reg. 29(4)"
    },
    {
      "type": "applied",
      "affected_provisions": "s. 49",
      "affecting": "uksi/2009/2997",
      "affecting_title": "The Saving Gateway Accounts Regulations 2009",
      "affecting_provisions": "reg. 20(4)"
    },
    {
      "type": "applied",
      "affected_provisions": "s. 34-36",
      "affecting": "uksi/2009/2997",
      "affecting_title": "The Saving Gateway Accounts Regulations 2009",
      "affecting_provisions": "reg. 20(6)"
    },
    {
      "type": "applied",
      "affected_provisions": "s. 54",
      "affecting": "uksi/2009/2997",
      "affecting_title": "The Saving Gateway Accounts Regulations 2009",
      "affecting_provisions": "reg. 20(4)"
    },
    {
      "type": "modified",
      "affected_provisions": "Pt. 6",
      "affecting": "uksi/2009/2997",
      "affecting_title": "The Saving Gateway Accounts Regulations 2009",
      "affecting_provisions": "reg. 20(5)"
    },
    {
      "type": "excluded",
      "affected_provisions": "s. 59B(7)(8)",
      "affecting": "uksi/2016/606",
      "affecting_title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
      "affecting_provisions": "reg. 45(5)"
    },
    {
      "type": "excluded",
      "affected_provisions": "s. 59B(5A)",
      "affecting": "uksi/2016/606",
      "affecting_title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
      "affecting_provisions": "reg. 45(5)"
    }
  ],
  "made_under": [],
  "changes_made_to": 2254,
  "changes_made_to_url": "https://openlegislation.uk/taxes-management-act-1970/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/taxes-management-act-1970/changes/by-it.json",
  "instruments_made_under": 91,
  "instruments_made_under_url": "https://openlegislation.uk/taxes-management-act-1970/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9",
    "retrieved_at": "2026-10-29T10:51:31.747484+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}