{
  "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/2016/606",
  "count": 29,
  "effects": [
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 100 100A",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2016/606",
        "title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
        "provisions": "reg. 24(4)",
        "url": "https://openlegislation.uk/education-postgraduate-masters-degree-loans-regulations-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-06-16"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 90",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2016/606",
        "title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
        "provisions": "reg. 49(2)",
        "url": "https://openlegislation.uk/education-postgraduate-masters-degree-loans-regulations-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-06-16"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 12B",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2016/606",
        "title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
        "provisions": "reg. 42",
        "url": "https://openlegislation.uk/education-postgraduate-masters-degree-loans-regulations-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-06-16"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 9A",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2016/606",
        "title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
        "provisions": "reg. 41(2)",
        "url": "https://openlegislation.uk/education-postgraduate-masters-degree-loans-regulations-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-06-16"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 20BA 20BB",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2016/606",
        "title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
        "provisions": "reg. 43(1)",
        "url": "https://openlegislation.uk/education-postgraduate-masters-degree-loans-regulations-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-06-16"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2016/606",
        "title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
        "provisions": "reg. 22(1)",
        "url": "https://openlegislation.uk/education-postgraduate-masters-degree-loans-regulations-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-06-16"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 100B",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2016/606",
        "title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
        "provisions": "reg. 24(4)",
        "url": "https://openlegislation.uk/education-postgraduate-masters-degree-loans-regulations-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-06-16"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 112-115A",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2016/606",
        "title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
        "provisions": "reg. 24(6)",
        "url": "https://openlegislation.uk/education-postgraduate-masters-degree-loans-regulations-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-06-16"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 9(2)-(3A)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2016/606",
        "title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
        "provisions": "reg. 41(2)",
        "url": "https://openlegislation.uk/education-postgraduate-masters-degree-loans-regulations-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-06-16"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 59B",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2016/606",
        "title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
        "provisions": "reg. 45",
        "url": "https://openlegislation.uk/education-postgraduate-masters-degree-loans-regulations-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-06-16"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 74 75",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2016/606",
        "title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
        "provisions": "reg. 48",
        "url": "https://openlegislation.uk/education-postgraduate-masters-degree-loans-regulations-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-06-16"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "Sch. 3A",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2016/606",
        "title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
        "provisions": "reg. 24(6)",
        "url": "https://openlegislation.uk/education-postgraduate-masters-degree-loans-regulations-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-06-16"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 91",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2016/606",
        "title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
        "provisions": "reg. 49(2)",
        "url": "https://openlegislation.uk/education-postgraduate-masters-degree-loans-regulations-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-06-16"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 102",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2016/606",
        "title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
        "provisions": "reg. 24(5)",
        "url": "https://openlegislation.uk/education-postgraduate-masters-degree-loans-regulations-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-06-16"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "Pt. 5 5A",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2016/606",
        "title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
        "provisions": "reg. 79(4)",
        "url": "https://openlegislation.uk/education-postgraduate-masters-degree-loans-regulations-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-06-16"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "Pt. 4 5",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2016/606",
        "title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
        "provisions": "reg. 44",
        "url": "https://openlegislation.uk/education-postgraduate-masters-degree-loans-regulations-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-06-16"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 104",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2016/606",
        "title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
        "provisions": "reg. 24(5)",
        "url": "https://openlegislation.uk/education-postgraduate-masters-degree-loans-regulations-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-06-16"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 118(2)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2016/606",
        "title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
        "provisions": "reg. 24(7)",
        "url": "https://openlegislation.uk/education-postgraduate-masters-degree-loans-regulations-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-06-16"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 69",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2016/606",
        "title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
        "provisions": "reg. 86",
        "url": "https://openlegislation.uk/education-postgraduate-masters-degree-loans-regulations-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-06-16"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "Pt. 6",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2016/606",
        "title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
        "provisions": "reg. 47",
        "url": "https://openlegislation.uk/education-postgraduate-masters-degree-loans-regulations-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-06-16"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 103(3)(4)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2016/606",
        "title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
        "provisions": "reg. 24(5)",
        "url": "https://openlegislation.uk/education-postgraduate-masters-degree-loans-regulations-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-06-16"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "Pt. 4",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2016/606",
        "title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
        "provisions": "reg. 79(4)",
        "url": "https://openlegislation.uk/education-postgraduate-masters-degree-loans-regulations-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-06-16"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "Pt. 6",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2016/606",
        "title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
        "provisions": "reg. 79(4)",
        "url": "https://openlegislation.uk/education-postgraduate-masters-degree-loans-regulations-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-06-16"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 100C 100D",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2016/606",
        "title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
        "provisions": "reg. 24(5)",
        "url": "https://openlegislation.uk/education-postgraduate-masters-degree-loans-regulations-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-06-16"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 98",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2016/606",
        "title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
        "provisions": "reg. 24(1)",
        "url": "https://openlegislation.uk/education-postgraduate-masters-degree-loans-regulations-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-06-16"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 105",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2016/606",
        "title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
        "provisions": "reg. 24(5)",
        "url": "https://openlegislation.uk/education-postgraduate-masters-degree-loans-regulations-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-06-16"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 103A",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2016/606",
        "title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
        "provisions": "reg. 24(5)",
        "url": "https://openlegislation.uk/education-postgraduate-masters-degree-loans-regulations-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-06-16"
    },
    {
      "type": "excluded",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 59B(7)(8)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2016/606",
        "title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
        "provisions": "reg. 45(5)",
        "url": "https://openlegislation.uk/education-postgraduate-masters-degree-loans-regulations-2016"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "excluded",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 59B(5A)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2016/606",
        "title": "The Education (Postgraduate Master's Degree Loans) Regulations 2016",
        "provisions": "reg. 45(5)",
        "url": "https://openlegislation.uk/education-postgraduate-masters-degree-loans-regulations-2016"
      },
      "applied": false,
      "requires_applied": true,
      "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."
}