{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-18D",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-18D.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/18D",
  "kind": "section",
  "number": "18D",
  "heading": "Content of regulations under section 18B: supplementary provision",
  "text": "(1) Regulations under section 18B may include provision for notices under such regulations to be combined with notices under paragraph 1 of Schedule 23 to the Finance Act 2011 (data-gathering powers).\n(2) Regulations under section 18B may include provision about the time at or within which, and the manner in which, any requirement imposed by such regulations is to be complied with.\n(3) Regulations under section 18B may include provision for penalties for failure to comply with requirements imposed by such regulations, including provision applying any provision of this Act about the determination of penalties or any other matter relating to penalties.\n(4) Regulations under section 18B—\n(a) may make different provision for different cases or descriptions of case, and\n(b) may include incidental, supplemental, consequential and transitional provision and savings.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 18B-18E inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 103 (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 18D(1) substituted (retrospective to 1.4.2012) by Finance Act 2012 (c. 14), s. 224(6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/18D",
    "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."
}