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Instruments made under Taxes Management Act 1970

1970 c. 9 · 91 instruments

InstrumentCitationMadeUnder
Income Tax (Digital Obligations) 2026 S.I. 2026/336 23 Mar 2026 —
Income Tax (Pay As You Earn) 2026 S.I. 2026/189 27 Feb 2026 Section 113
Income Tax (Additional Information to be included in Returns) 2025 S.I. 2025/84 27 Jan 2025 Section 8, Section 8A, Section 12AA
Transfer Pricing Records 2023 S.I. 2023/818 18 Jul 2023 Section 12B
Income Tax (Pay As You Earn) 2020 S.I. 2020/88 30 Jan 2020 Section 113
Corporation Tax (Instalment Payments) 2017 S.I. 2017/1072 7 Nov 2017 Section 59E
Sections 106B, 106C and 106D of the Taxes Management Act 1970 (Specified Threshold Amount) 2017 S.I. 2017/988 11 Oct 2017 Section 106F, Section 106H
Income Tax (Pay As You Earn) 2017 S.I. 2017/414 15 Mar 2017 Section 59BA
Banking Surcharge (Information) 2016 S.I. 2016/566 9 May 2016 Section 59E
Income Tax (Pay As You Earn) 2016 S.I. 2016/329 9 Mar 2016 Section 113
Income Tax (Pay As You Earn) 2015 S.I. 2015/1927 23 Nov 2015 Section 113
Income Tax (Pay As You Earn) 2015 S.I. 2015/171 9 Feb 2015 Section 113
Corporation Tax (Instalment Payments) 2014 S.I. 2014/2409 9 Sep 2014 Section 59E
Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) 2014 S.I. 2014/472 12 Mar 2014 Section 113
Income Tax (Pay As You Earn) 2013 S.I. 2013/521 14 Mar 2013 Section 59A, Section 59B, Section 98A, Section 113
Capital Gains Tax 2013 S.I. 2013/557 11 Mar 2013 Section 57
Tax Avoidance Schemes (Information) 2012 S.I. 2012/1836 12 Jul 2012 Section 98C
Income Tax (Construction Industry Scheme) 2012 S.I. 2012/820 14 Mar 2012 Section 113
Income Tax (Pay As You Earn) 2012 S.I. 2012/822 14 Mar 2012 Section 59A, Section 59B, Section 98A, Section 113
Reporting of Savings Income and Interest Payments (Data-gathering) 2012 S.I. 2012/756 8 Mar 2012 Section 18B, Section 17
Corporation Tax (Instalment Payments) 2011 S.I. 2011/1785 20 Jul 2011 Section 59E
Income Tax (Pay As You Earn) 2011 S.I. 2011/1054 4 Apr 2011 Section 59A, Section 59B
Income Tax (Pay As You Earn) 2011 S.I. 2011/729 11 Mar 2011 Section 59A, Section 59B
Dormant Bank and Building Society Accounts (Tax) 2011 S.I. 2011/22 10 Jan 2011 Section 17
Tax Avoidance Schemes (Penalty) 2010 S.I. 2010/2743 15 Nov 2010 Section 98C
Income Tax (Interest Payments) (Information Powers) 2008 S.I. 2008/2688 9 Oct 2008 Section 17, Section 18
Corporation Tax (Instalment Payments) 2008 S.I. 2008/2649 7 Oct 2008 Section 59E
Income Tax (Payments on Account) 2008 S.I. 2008/838 26 Mar 2008 Section 59A
General Commissioners and Special Commissioners (Jurisdiction and Procedure) 2007 S.I. 2007/3612 15 Dec 2007 Section 56B
Tax Avoidance Schemes (Penalty) 2007 S.I. 2007/3104 30 Oct 2007 Section 98C
Income Tax (Pay As You Earn) 2007 S.I. 2007/2969 12 Oct 2007 Section 113
Orders for the Delivery of Documents (Procedure) 2007 S.I. 2007/881 15 Mar 2007 Schedule 1AA paragraph 2
Registered Pension Schemes (Enhanced Lifetime Allowance) 2006 S.I. 2006/3261 6 Dec 2006 Section 113
Registered Pension Schemes (Enhanced Lifetime Allowance) 2006 S.I. 2006/131 25 Jan 2006 Section 113
Income Tax (Pay as You Earn) 2005 S.I. 2005/2691 26 Sep 2005 Section 113
Income Tax (Construction Industry Scheme) 2005 S.I. 2005/2045 25 Jul 2005 Section 98A, Section 113
Orders for the Delivery of Documents (Procedure) 2005 S.I. 2005/1131 8 Apr 2005 Schedule 1AA paragraph 2
Corporation Tax (Instalment Payments) 2005 S.I. 2005/889 23 Mar 2005 Section 59E
General Commissioners (Jurisdiction and Procedure) 2005 S.I. 2005/340 10 Feb 2005 Section 56B
Special Commissioners (Jurisdiction and Procedure) 2005 S.I. 2005/341 10 Feb 2005 Section 56B
Stamp Duty Land Tax (Appeals) 2004 S.I. 2004/1363 10 May 2004 Section 56B
Income Tax (Pay As You Earn) 2003 S.I. 2003/2682 21 Oct 2003 Section 59A, Section 59B, Section 98A, Section 113
General Commissioners of Income Tax (Expenses) 2003 S.S.I. 2003/233 1 Apr 2003 Section 2A
Special Commissioners (Jurisdiction and Procedure) 2003 S.I. 2003/968 18 Mar 2003 Section 56B
Act of Sederunt (Debt Arrangement and Attachment (Scotland) Act 2002) 2002 S.S.I. 2002/560 19 Dec 2002 Section 63
General Commissioners and Special Commissioners (Jurisdiction and Procedure) Regulations 2002 S.I. 2002/2976 25 Nov 2002 Section 46A, Section 56B
Referrals to the Special Commissioners 2001 S.I. 2001/4024 12 Dec 2001 Section 28ZC
Contracting Out (Administrative and Other Court Staff) 2001 S.I. 2001/3698 14 Nov 2001 Section 4
General Commissioners of Income Tax (Costs) 2001 S.I. 2001/1304 30 Mar 2001 Section 2A
Income Tax (Interest Payments) (Information Powers) 2001 S.I. 2001/405 15 Feb 2001 Section 17, Section 18
Orders for the Delivery of Documents (Procedure) 2000 S.I. 2000/2875 23 Oct 2000 Schedule 1AA paragraph 2, Schedule 1AA paragraph 3, Schedule 1AA paragraph 6, Schedule 1AA paragraph 7, Schedule 1AA paragraph 10, Schedule 1AA paragraph 11
Corporation Tax (Instalment Payments) 2000 S.I. 2000/892 29 Mar 2000 Section 59E
Special Commissioners (Jurisdiction and Procedure) 2000 S.I. 2000/288 8 Feb 2000 Section 46A, Section 56B, Section 56D
Special Commissioners (Jurisdiction and Procedure) 1999 S.I. 1999/3292 9 Dec 1999 Section 46A, Section 56B
General Commissioners (Jurisdiction and Procedure) 1999 S.I. 1999/3293 9 Dec 1999 Section 46A, Section 56B
Special Commissioners (Amendment of the Taxes Management Act 1970) 1999 S.I. 1999/3294 9 Dec 1999 Section 56B
Distraint by Collectors (Fees, Costs and Charges) (Stamp Duty Penalties) 1999 S.I. 1999/3263 7 Dec 1999 Section 61
Corporation Tax (Instalment Payments) 1999 S.I. 1999/1929 6 Jul 1999 Section 59E
Corporation Tax (Instalment Payments) 1998 S.I. 1998/3175 17 Dec 1998 Section 59DA, Section 59E
Income Tax (Payments on Account) 1997 S.I. 1997/2491 15 Oct 1997 Section 59A
Electronic Lodgement of Tax Returns 1997 S.I. 1997/57 15 Jan 1997 Schedule 3A paragraph 2
Act of Sederunt (Proceedings in the Sheriff Court under the Debtors (Scotland) Act 1987) 1996 S.I. 1996/2709 18 Oct 1996 Section 63
Income Tax (Payments on Account) 1996 S.I. 1996/1654 26 Jun 1996 Section 59A
Income Tax (Employments) 1996 S.I. 1996/1312 14 May 1996 Section 59A, Section 59B
Retirement Age of General Commissioners 1995 S.I. 1995/3192 8 Dec 1995 —
Distraint by Collectors (Fees, Costs and Charges) 1995 S.I. 1995/2151 17 Aug 1995 Section 61
Special Commissioners (Jurisdiction and Procedure) 1994 S.I. 1994/1811 6 Jul 1994 Section 46A, Section 56B, Section 56D
General Commissioners (Jurisdiction and Procedure) 1994 S.I. 1994/1812 6 Jul 1994 Section 46A, Section 56B
General and Special Commissioners (Amendment of Enactments) 1994 S.I. 1994/1813 6 Jul 1994 Section 46A, Section 56B
Distraint by Collectors (Fees, Costs and Charges) 1994 S.I. 1994/236 3 Feb 1994 Section 61
Income Tax (Sub-contractors in the Construction Industry) 1993 S.I. 1993/743 16 Mar 1993 Section 98A
Income Tax (Employments) 1993 S.I. 1993/744 16 Mar 1993 Section 98A
Income Tax (Interest Payments) (Information Powers) 1992 S.I. 1992/15 8 Jan 1992 Section 17, Section 18
Act of Sederunt (Proceedings in the Sheriff Court under the Debtors (Scotland) Act 1987) 1991 S.I. 1991/1920 22 Aug 1991 —
Recovery of Tax in Summary Proceedings (Financial Limits) 1991 S.I. 1991/1625 16 Jul 1991 Section 65
Income Tax (Employments) 1990 S.I. 1990/79 22 Jan 1990 Section 98A
Income Tax (Sub-Contractors in the Construction Industry) 1990 S.I. 1990/61 16 Jan 1990 Section 98A
Recovery of Tax in Summary Proceedings (Financial Limits) 1989 S.I. 1989/1300 27 Jul 1989 Section 65
Income Tax (Interest on Unpaid Tax and Repayment Supplement) 1989 S.I. 1989/1000 12 Jun 1989 Section 89
Income Tax (Interest on Unpaid Tax and Repayment Supplement) 1988 S.I. 1988/2185 14 Dec 1988 Section 89
Income Tax (Interest on Unpaid Tax and Repayment Supplement) 1988 S.I. 1988/1621 20 Sep 1988 Section 89
Income Tax (Interest on Unpaid Tax and Repayment Supplement) 1988 S.I. 1988/1278 25 Jul 1988 Section 89
Income Tax (Interest on Unpaid Tax and Repayment Supplement) 1988 S.I. 1988/756 21 Apr 1988 Section 89
Income Tax (Interest on Unpaid Tax and Repayment Supplement) 1987 S.I. 1987/1988 23 Nov 1987 Section 89
Income Tax (Interest on Unpaid Tax and Repayment Supplement) 1987 S.I. 1987/1492 20 Aug 1987 Section 89
Revenue Appeals 1987 S.I. 1987/1422 29 Jul 1987 Section 56A
Income Tax (Interest on Unpaid Tax and Repayment Supplement) 1987 S.I. 1987/898 14 May 1987 Section 89
Income Tax (Interest on Unpaid Tax and Repayment Supplement) 1987 S.I. 1987/513 24 Mar 1987 Section 89
Tax Avoidance Schemes (Penalty) 2007 Draft 2007, ISBN 9780110782218 — Section 98C
Tax Avoidance Schemes (Penalty) 2010 Draft 2010, ISBN 9780111500712 — Section 98C
Tax Avoidance Schemes (Penalty) 2010 Draft 2010, ISBN 9780111502693 — Section 98C

Worked out from the legislation each instrument's preamble cites as the source of its powers. The provisions are read from the preamble's wording, as sections and Schedule paragraphs; "Under" is blank where that wording could not be read. An Act cited for another reason (a consultation it requires, say) can appear.

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