{
  "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": "uksi/2002/2926",
  "count": 7,
  "effects": [
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 54(1)(2)(4)(a)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2002/2926",
        "title": "The Tax Credits (Appeals) Regulations 2002",
        "provisions": "reg. 3(4)",
        "url": "https://openlegislation.uk/tax-credits-appeals-regulations-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-12-17"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
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        "title": "Taxes Management Act 1970",
        "provisions": "s. 54(5)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2002/2926",
        "title": "The Tax Credits (Appeals) Regulations 2002",
        "provisions": "reg. 3(8)",
        "url": "https://openlegislation.uk/tax-credits-appeals-regulations-2002"
      },
      "applied": true,
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    },
    {
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        "provisions": "s. 54(4)(b)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2002/2926",
        "title": "The Tax Credits (Appeals) Regulations 2002",
        "provisions": "reg. 3(6)",
        "url": "https://openlegislation.uk/tax-credits-appeals-regulations-2002"
      },
      "applied": true,
      "requires_applied": true,
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    },
    {
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        "title": "Taxes Management Act 1970",
        "provisions": "s. 54(1)(4)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2002/2926",
        "title": "The Tax Credits (Appeals) Regulations 2002",
        "provisions": "reg. 3(3)",
        "url": "https://openlegislation.uk/tax-credits-appeals-regulations-2002"
      },
      "applied": true,
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      "in_force_date": "2002-12-17"
    },
    {
      "type": "applied (with modifications)",
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        "title": "Taxes Management Act 1970",
        "provisions": "s. 54(1)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2002/2926",
        "title": "The Tax Credits (Appeals) Regulations 2002",
        "provisions": "reg. 3(2)",
        "url": "https://openlegislation.uk/tax-credits-appeals-regulations-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-12-17"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 54(3)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2002/2926",
        "title": "The Tax Credits (Appeals) Regulations 2002",
        "provisions": "reg. 3(5)",
        "url": "https://openlegislation.uk/tax-credits-appeals-regulations-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-12-17"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 54(4)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2002/2926",
        "title": "The Tax Credits (Appeals) Regulations 2002",
        "provisions": "reg. 3(7)",
        "url": "https://openlegislation.uk/tax-credits-appeals-regulations-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-12-17"
    }
  ],
  "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."
}