{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-18E",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-18E.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/18E",
  "kind": "section",
  "number": "18E",
  "heading": "Interpretation of sections 18B to 18D: “prescribed” etc",
  "text": "(1) In sections 18B to 18D “prescribed” means prescribed by regulations under section 18B.\n(2) The following provisions do not apply for the purposes of sections 18B to 18D—\n(a) section 118 of this Act (interpretation), and\n(b) section 18 of ITA 2007 (meaning of “savings income” in the Income Tax Acts).",
  "extent": null,
  "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/18E",
    "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."
}