{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-12C",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-12C.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/12C",
  "kind": "section",
  "number": "12C",
  "heading": "Digital reporting and record-keeping",
  "text": "Schedule A1 (digital reporting and record-keeping) has effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 12C and cross-heading inserted (1.4.2026) by Finance (No. 2) Act 2017 (c. 32), s. 60(2)(4); S.I. 2026/356, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/12C",
    "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."
}