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    "title": "Taxes Management Act 1970",
    "short_title": "Taxes Management Act 1970",
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  },
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      "citation": "S.I. 2007/881",
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      "citation": "S.I. 2006/3261",
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      "type": "uksi",
      "date": "1994-07-06",
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      "url": "https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994",
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    {
      "id": "uksi/1994/236",
      "title": "The Distraint by Collectors (Fees, Costs and Charges) Regulations 1994",
      "short_title": "Distraint by Collectors (Fees, Costs and Charges) 1994",
      "citation": "S.I. 1994/236",
      "type": "uksi",
      "date": "1994-02-03",
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      "id": "uksi/1993/743",
      "title": "The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993",
      "short_title": "Income Tax (Sub-contractors in the Construction Industry) 1993",
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      "type": "uksi",
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      "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-regulations-1993",
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      "id": "uksi/1993/744",
      "title": "The Income Tax (Employments) Regulations 1993",
      "short_title": "Income Tax (Employments) 1993",
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      "id": "uksi/1992/15",
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      "date": "1992-01-08",
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      "citation": "S.I. 1991/1920",
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      "id": "uksi/1990/79",
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      "short_title": "Income Tax (Employments) 1990",
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      "url": "https://openlegislation.uk/income-tax-employments-no-19-regulations-1990",
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      "id": "uksi/1990/61",
      "title": "The Income Tax (Sub-Contractors in the Construction Industry) (Amendment) Regulations 1990",
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      "title": "The Recovery of Tax in Summary Proceedings (Financial Limits) Order 1989",
      "short_title": "Recovery of Tax in Summary Proceedings (Financial Limits) 1989",
      "citation": "S.I. 1989/1300",
      "type": "uksi",
      "date": "1989-07-27",
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      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/recovery-of-tax-in-summary-proceedings-financial-limits-order-1989",
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      "id": "uksi/1989/1000",
      "title": "The Income Tax (Interest on Unpaid Tax and Repayment Supplement) Order 1989",
      "short_title": "Income Tax (Interest on Unpaid Tax and Repayment Supplement) 1989",
      "citation": "S.I. 1989/1000",
      "type": "uksi",
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      "id": "uksi/1988/2185",
      "title": "The Income Tax (Interest on Unpaid Tax and Repayment Supplement) (No. 4) Order 1988",
      "short_title": "Income Tax (Interest on Unpaid Tax and Repayment Supplement) 1988",
      "citation": "S.I. 1988/2185",
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      "id": "uksi/1988/1621",
      "title": "The Income Tax (Interest on Unpaid Tax and Repayment Supplement) (No. 3) Order 1988",
      "short_title": "Income Tax (Interest on Unpaid Tax and Repayment Supplement) 1988",
      "citation": "S.I. 1988/1621",
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      "date": "1988-09-20",
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      "id": "uksi/1988/1278",
      "title": "The Income Tax (Interest on Unpaid Tax and Repayment Supplement) (No. 2) Order 1988",
      "short_title": "Income Tax (Interest on Unpaid Tax and Repayment Supplement) 1988",
      "citation": "S.I. 1988/1278",
      "type": "uksi",
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      "title": "The Income Tax (Interest on Unpaid Tax and Repayment Supplement) Order 1988",
      "short_title": "Income Tax (Interest on Unpaid Tax and Repayment Supplement) 1988",
      "citation": "S.I. 1988/756",
      "type": "uksi",
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      "json_url": "https://openlegislation.uk/income-tax-interest-on-unpaid-tax-and-repayment-supplement-order-1988.json",
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      "id": "uksi/1987/1988",
      "title": "The Income Tax (Interest on Unpaid Tax and Repayment Supplement) (No. 4) Order 1987",
      "short_title": "Income Tax (Interest on Unpaid Tax and Repayment Supplement) 1987",
      "citation": "S.I. 1987/1988",
      "type": "uksi",
      "date": "1987-11-23",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/income-tax-interest-on-unpaid-tax-and-repayment-supplement-no-4-order-1987",
      "json_url": "https://openlegislation.uk/income-tax-interest-on-unpaid-tax-and-repayment-supplement-no-4-order-1987.json",
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      "id": "uksi/1987/1492",
      "title": "The Income Tax (Interest on Unpaid Tax and Repayment Supplement) (No. 3) Order 1987",
      "short_title": "Income Tax (Interest on Unpaid Tax and Repayment Supplement) 1987",
      "citation": "S.I. 1987/1492",
      "type": "uksi",
      "date": "1987-08-20",
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      "title": "The Revenue Appeals Order 1987",
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      "id": "uksi/1987/898",
      "title": "The Income Tax (Interest on Unpaid Tax and Repayment Supplement) (No. 2) Order 1987",
      "short_title": "Income Tax (Interest on Unpaid Tax and Repayment Supplement) 1987",
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      "type": "uksi",
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      "title": "The Income Tax (Interest on Unpaid Tax and Repayment Supplement) Order 1987",
      "short_title": "Income Tax (Interest on Unpaid Tax and Repayment Supplement) 1987",
      "citation": "S.I. 1987/513",
      "type": "uksi",
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      "json_url": "https://openlegislation.uk/income-tax-interest-on-unpaid-tax-and-repayment-supplement-order-1987.json",
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    },
    {
      "id": "ukdsi/2007/9780110782218",
      "title": "The Tax Avoidance Schemes (Penalty) Regulations 2007",
      "short_title": "Tax Avoidance Schemes (Penalty) 2007",
      "citation": "Draft 2007, ISBN 9780110782218",
      "type": "ukdsi",
      "date": null,
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      "json_url": "https://openlegislation.uk/draft-tax-avoidance-schemes-penalty-regulations-2007.json",
      "made_under_provisions": [
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      ]
    },
    {
      "id": "ukdsi/2010/9780111500712",
      "title": "The Tax Avoidance Schemes (Penalty) (Amendment) Regulations 2010",
      "short_title": "Tax Avoidance Schemes (Penalty) 2010",
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      "made_under_provisions": [
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    },
    {
      "id": "ukdsi/2010/9780111502693",
      "title": "The Tax Avoidance Schemes (Penalty) (Amendment) Regulations 2010",
      "short_title": "Tax Avoidance Schemes (Penalty) 2010",
      "citation": "Draft 2010, ISBN 9780111502693",
      "type": "ukdsi",
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  ],
  "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."
}