# Taxes Management Act 1970, Paragraph A1

Extent: E+W+S+N.I.

(1) This Schedule confers powers on the Commissioners to make regulations requiring or authorising certain persons and certain partnerships (“relevant persons” and “relevant partnerships”) to take certain steps relating to digital reporting and record-keeping.
(2) This Part of this Schedule contains introductory provision, in particular explaining what is meant by a “relevant person” and a “relevant partnership”.
(3) Part 2 of this Schedule contains the powers to make regulations and sets out the penalties for non-compliance with certain obligations which may be imposed by the regulations.
(4) Part 3 of this Schedule contains provision about exempting relevant persons or relevant partnerships from requirements imposed by the regulations.
(5) Part 4 of this Schedule contains supplementary provision.

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Source: https://www.legislation.gov.uk/ukpga/1970/9/schedule/A1/paragraph/A1 (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/schedule-A1/paragraph-A1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.