The Taxes Management Act 1970 (c. 9) is an act of the Parliament of the United Kingdom that consolidated enactments relating to the administration and management of income tax, capital gains tax and corporation tax in the United Kingdom.[1] It was enacted alongside the companion Income and Corporation Taxes Act 1970, which consolidated the substantive provisions of income tax and corporation tax law; the corresponding management enactments previously in force were repealed by that act when both came into force on 6 April 1970.
| Act of Parliament | |
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| Long title | An Act to consolidate certain of the enactments relating to income tax, capital gains tax and corporation tax, including certain enactments relating also to other taxes. |
|---|---|
| Citation | 1970 c. 9 |
| Territorial extent | United Kingdom |
| Dates | |
| Royal assent | 12 March 1970 |
| Commencement | 6 April 1970[b] |
| Other legislation | |
| Amended by | |
| Relates to | |
Status: Amended | |
| Text of statute as originally enacted | |
| Revised text of statute as amended | |
| Text of the Taxes Management Act 1970 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk. | |
Notes
editReferences
edit- ↑ "Taxes Management Act 1970 | LexisNexis". www.lexisnexis.co.uk. Retrieved 31 May 2026.
External links
edit- Text of the Taxes Management Act 1970 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.
- Text of the Taxes Management Act 1970 as originally enacted or made within the United Kingdom, from legislation.gov.uk.
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