{
  "legislation": {
    "id": "ukpga/1970/9",
    "title": "Taxes Management Act 1970",
    "short_title": "Taxes Management Act 1970",
    "citation": "1970 c. 9",
    "type": "ukpga",
    "date": "1970-03-12",
    "revised": true,
    "unapplied_effects": 149,
    "url": "https://openlegislation.uk/taxes-management-act-1970",
    "json_url": "https://openlegislation.uk/taxes-management-act-1970.json"
  },
  "direction": "made_to",
  "with": "ukpga/2003/1",
  "count": 46,
  "effects": [
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 64(1A)(a)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 134(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 42(3)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 128",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 15(9)(a)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 126(5)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 59B(2)(a)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 131(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "Sch. 3 para. 3",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 142",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 15(3)(a)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 126(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 91(3)(c)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 136",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 70(5)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 135(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 62(1A)(a)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 132(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "entry omitted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 98 Table",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 137(4)(e)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 59B(1)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 131(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 15(11)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 126(6)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 16A",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 127",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "entries inserted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 98 Table",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 137(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 15(13)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 126(7)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "entry inserted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 118",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 139",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "entry repealed",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 98 Table",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 137(2)(c) Sch. 8 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 70(4)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 135(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "entry omitted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 98 Table",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 137(4)(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "Sch. 1A para. 4(1A)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 141",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 9(1A)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 125(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 46B(5)(c) and words",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 129",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "entry omitted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 98 Table",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 137(4)(d)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 15(11)(a)(ii)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 126(6)(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "entry omitted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 98 Table",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 137(4)(c)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 9(1)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 125(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 64(1A)(a)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 134(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "entry repealed",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 98 Table",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 137(2)(b) Sch. 8 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "entry omitted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 98 Table",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 137(4)(f)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "entry omitted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 98 Table",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 137(4)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 15 sidenote",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 126(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 70(2)(a)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 135(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 7(4)(5)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 124",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 98A(1)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 138",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "Sch. 3A para. 2(4)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 143",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 119(4)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 140",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "entry omitted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 98 Table",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 137(4)(g)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "entry repealed",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 98 Table",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 137(2)(a) Sch. 8 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 59A(10)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 130(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 62(1A)(a)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 132(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 59A(8)(b)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 130(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 63(3)(a)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 133",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 59B(8)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 131(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 15(8)(a)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 126(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "entries omitted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 98 Table",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 137(5)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 15(13)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 126(7)(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    }
  ],
  "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."
}