{
  "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/2009/8",
  "count": 3,
  "effects": [
    {
      "type": "power to apply (with modifications) conferred",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "Pt. 5",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2009/8",
        "title": "Saving Gateway Accounts Act 2009 (repealed)",
        "provisions": "s. 24(4) (5)",
        "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-01-01"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "Pt. 6",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2009/8",
        "title": "Saving Gateway Accounts Act 2009 (repealed)",
        "provisions": "s. 22(9)",
        "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": null
    },
    {
      "type": "power to modify conferred",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "Pt. 6",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2009/8",
        "title": "Saving Gateway Accounts Act 2009 (repealed)",
        "provisions": "s. 12(2) 13(3)",
        "url": "https://openlegislation.uk/saving-gateway-accounts-act-2009-repealed"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": null
    }
  ],
  "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."
}