{
  "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/2022/1321",
  "count": 14,
  "effects": [
    {
      "type": "amendment to earlier affecting provision 2022 c. 3, Sch. 10 para. 21(4)",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 55",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2022/1321",
        "title": "The Finance Act 2022, Schedule 10 (Public Interest Business Protection Tax) (Substitution of Date) Regulations 2022",
        "provisions": "reg. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2022-schedule-10-public-interest-business-protection-tax-substitution-of-date-regulations-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-05"
    },
    {
      "type": "amendment to earlier affecting provision 2022 c. 3, Sch. 10 para. 22(9)",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 100-103",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2022/1321",
        "title": "The Finance Act 2022, Schedule 10 (Public Interest Business Protection Tax) (Substitution of Date) Regulations 2022",
        "provisions": "reg. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2022-schedule-10-public-interest-business-protection-tax-substitution-of-date-regulations-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-05"
    },
    {
      "type": "amendment to earlier affecting provision 2022 c. 3, Sch. 10 para. 31(1)",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 115",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2022/1321",
        "title": "The Finance Act 2022, Schedule 10 (Public Interest Business Protection Tax) (Substitution of Date) Regulations 2022",
        "provisions": "reg. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2022-schedule-10-public-interest-business-protection-tax-substitution-of-date-regulations-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-05"
    },
    {
      "type": "amendment to earlier affecting provision 2022 c. 3, Sch. 10 para. 17(e)",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "Sch. 3ZA para. 4(1)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2022/1321",
        "title": "The Finance Act 2022, Schedule 10 (Public Interest Business Protection Tax) (Substitution of Date) Regulations 2022",
        "provisions": "reg. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2022-schedule-10-public-interest-business-protection-tax-substitution-of-date-regulations-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-05"
    },
    {
      "type": "amendment to earlier affecting provision 2022 c. 3, Sch. 10 para. 17(a)",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "Sch. 3ZA para. 2(1)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2022/1321",
        "title": "The Finance Act 2022, Schedule 10 (Public Interest Business Protection Tax) (Substitution of Date) Regulations 2022",
        "provisions": "reg. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2022-schedule-10-public-interest-business-protection-tax-substitution-of-date-regulations-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-05"
    },
    {
      "type": "amendment to earlier affecting provision 2022 c. 3, Sch. 10 para. 17(f)",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "Sch. 3ZA para. 5(1)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2022/1321",
        "title": "The Finance Act 2022, Schedule 10 (Public Interest Business Protection Tax) (Substitution of Date) Regulations 2022",
        "provisions": "reg. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2022-schedule-10-public-interest-business-protection-tax-substitution-of-date-regulations-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-05"
    },
    {
      "type": "amendment to earlier affecting provision 2022 c. 3, Sch. 10 para. 17(b)",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "Sch. 3ZA para. 2(3)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2022/1321",
        "title": "The Finance Act 2022, Schedule 10 (Public Interest Business Protection Tax) (Substitution of Date) Regulations 2022",
        "provisions": "reg. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2022-schedule-10-public-interest-business-protection-tax-substitution-of-date-regulations-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-05"
    },
    {
      "type": "amendment to earlier affecting provision 2022 c. 3, Sch. 10 para. 21(3)",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 47C-57",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2022/1321",
        "title": "The Finance Act 2022, Schedule 10 (Public Interest Business Protection Tax) (Substitution of Date) Regulations 2022",
        "provisions": "reg. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2022-schedule-10-public-interest-business-protection-tax-substitution-of-date-regulations-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-05"
    },
    {
      "type": "amendment to earlier affecting provision 2022 c. 3, Sch. 10 para. 42(3)",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "s. 118(5)-(7)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2022/1321",
        "title": "The Finance Act 2022, Schedule 10 (Public Interest Business Protection Tax) (Substitution of Date) Regulations 2022",
        "provisions": "reg. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2022-schedule-10-public-interest-business-protection-tax-substitution-of-date-regulations-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-05"
    },
    {
      "type": "amendment to earlier affecting provision 2022 c. 3, Sch. 10 para. 23",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "Pt. 6",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2022/1321",
        "title": "The Finance Act 2022, Schedule 10 (Public Interest Business Protection Tax) (Substitution of Date) Regulations 2022",
        "provisions": "reg. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2022-schedule-10-public-interest-business-protection-tax-substitution-of-date-regulations-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-05"
    },
    {
      "type": "amendment to earlier affecting provision 2022 c. 3, Sch. 10 para. 25(4)(5)",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "Sch. 1A",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2022/1321",
        "title": "The Finance Act 2022, Schedule 10 (Public Interest Business Protection Tax) (Substitution of Date) Regulations 2022",
        "provisions": "reg. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2022-schedule-10-public-interest-business-protection-tax-substitution-of-date-regulations-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-05"
    },
    {
      "type": "amendment to earlier affecting provision 2022 c. 3, Sch. 10 para. 17(d)",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "Sch. 3ZA para. 3(1)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2022/1321",
        "title": "The Finance Act 2022, Schedule 10 (Public Interest Business Protection Tax) (Substitution of Date) Regulations 2022",
        "provisions": "reg. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2022-schedule-10-public-interest-business-protection-tax-substitution-of-date-regulations-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-05"
    },
    {
      "type": "amendment to earlier affecting provision 2022 c. 3, Sch. 10 para. 14(5)",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "Pt. 5",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2022/1321",
        "title": "The Finance Act 2022, Schedule 10 (Public Interest Business Protection Tax) (Substitution of Date) Regulations 2022",
        "provisions": "reg. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2022-schedule-10-public-interest-business-protection-tax-substitution-of-date-regulations-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-05"
    },
    {
      "type": "amendment to earlier affecting provision 2022 c. 3, Sch. 10 para. 17(c)",
      "affected": {
        "id": "ukpga/1970/9",
        "title": "Taxes Management Act 1970",
        "provisions": "Sch. 3ZA para. 2(4)",
        "url": "https://openlegislation.uk/taxes-management-act-1970"
      },
      "affecting": {
        "id": "uksi/2022/1321",
        "title": "The Finance Act 2022, Schedule 10 (Public Interest Business Protection Tax) (Substitution of Date) Regulations 2022",
        "provisions": "reg. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2022-schedule-10-public-interest-business-protection-tax-substitution-of-date-regulations-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-05"
    }
  ],
  "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."
}