{
  "url": "https://openlegislation.uk/taxes-management-act-1970/schedule-1B/paragraph-1",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/schedule-1B/paragraph-1.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "schedule/1B/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) In this Schedule—\n(a) any reference to a claim includes a reference to an election or notice; and\n(b) any reference to the amount in which a person is chargeable to tax is a reference to the amount in which he is so chargeable after taking into account any relief or allowance for which a claim is made.\n(2) For the purposes of this Schedule, two or more claims made by the same person are associated with each other if each of them is a claim to which this Schedule applies and the same year of assessment is the earlier year in relation to each of those claims.\n(3) In sub-paragraph (2) above, any reference to claims includes a reference to amendments and revocations to which paragraph 4 below applies.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1B inserted (with effect in accordance with s. 128(11) of the amending Act) by Finance Act 1996 (c. 8), s. 128(2), Sch. 17"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 1B para. 1(2)(3) substituted (with application in accordance with Sch. 24 para. 3(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 24 para. 3(1)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 1B para. 1(2) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 382(2)(a) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 1B para. 1(3) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 382(2)(b) (with Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/schedule/1B/paragraph/1",
    "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."
}