{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-119",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-119.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/119",
  "kind": "section",
  "number": "119",
  "heading": "Commencement and construction.",
  "text": "(1) This Act shall come into force for all purposes on 6th April 1970 to the exclusion of the corresponding enactments repealed by the principal Act.\n(2) This Act, and the repeals made by the principal Act, have effect subject to Schedule 4 to this Act.\n(3) This Act, so far as it relates to income tax or corporation tax, shall be construed as one with the principal Act.\n(4) This Act, so far as it relates to chargeable gains, shall be construed as one with the 1992 Act and ITEPA 2003.\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Capital Gains Tax Act 1979 (c. 14), s.157(2), Sch.7 para.8 for 1979—80 et seq."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 119(4) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10, para. 2(2) (with ss. 60, 101(1), 171, 201(3))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 119(4) inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 140 (with Sch. 7)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "A development land tax provision added by Development Land Tax Act 1976 Sch.8 para.33. Development Land Tax Act 1976 repealed by Finance Act 1985 (c. 54), s.98(6), Sch.27 Part X."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/119",
    "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."
}