{
  "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/2010/4",
  "count": 28,
  "effects": [
    {
      "type": "words repealed",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/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 157(2)(a) Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 59D",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 455(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words repealed",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/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 157(3)(a) Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 87A(3)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 156(2)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 87A(5)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 156(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "Act",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 332(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 118(1)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 159(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 59E(11)(c)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 155(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "Act",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1111(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "Sch. 1A",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 458(6)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 87A",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 716",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 109(3A)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 158(4)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 118(1)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 159(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 59E(11)(a)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 155(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 109(5)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 158(6)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 109(3)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 158(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 12AB(5)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 153",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 87A(6)(a)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 156(4)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 12B(4A)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 154",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 109(1)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 158(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words 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/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 157(2)(c)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 87A(6)(a)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 156(4)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "applied in part",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "Act",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 671",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 109(3A)(a)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 158(4)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 109(4)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 158(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 87A(3)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 156(2)(a) Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words 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/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 157(2)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words 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/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 157(3)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    }
  ],
  "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."
}