{
  "url": "https://openlegislation.uk/taxes-management-act-1970/part-II/crossheading-partnerships",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/part-II/crossheading-partnerships.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "part/II/crossheading/partnerships",
  "kind": "crossheading",
  "number": null,
  "heading": "Partnerships",
  "text": null,
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 12AA and cross-heading inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 184; S.I. 1998/3173, art. 2"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words inserted by 2017 c. 32, Sch. 14 para. 10B(a) (as inserted)",
      "affecting": "ukpga/2018/3",
      "affecting_title": "Finance Act 2018"
    },
    {
      "type": "words inserted by 2017 c. 32, Sch. 14 para. 10C(a) (as inserted)",
      "affecting": "ukpga/2018/3",
      "affecting_title": "Finance Act 2018"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/part/II/crossheading/partnerships",
    "retrieved_at": "2026-10-29T10:51:31.747484+00:00"
  },
  "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."
}