http://www.legislation.gov.uk/ukpga/1970/9/schedule/1B/crossheading/backward-spreading-of-certain-payments
Taxes Management Act 1970
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.
text
text/xml
en
Statute Law Database
2024-05-22
Expert Participation
2024-02-22
Taxes Management Act 1970
s. 46B(5)(f) and word
Corporation Tax Act 2009
Sch. 1
para. 303
Sch. 2
Pt. 1
2
s. 1329(1)
Taxes Management Act 1970
s. 7(1BA)
Finance (No. 2) Act 2017
Sch. 14
para. 2(3)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8(1AB)-(1AD)
Finance (No. 2) Act 2017
Sch. 14
para. 3(5)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8(1HA)
Finance (No. 2) Act 2017
Sch. 14
para. 3(11)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8A(1)
(1ZA)
Finance (No. 2) Act 2017
Sch. 14
para. 4(3)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8A(1AB)-(1AD)
Finance (No. 2) Act 2017
Sch. 14
para. 4(5)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8A(1FA)
Finance (No. 2) Act 2017
Sch. 14
para. 4(9)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 8A(6)
(7)
Finance (No. 2) Act 2017
Sch. 14
para. 4(12)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12ABA(5)
Finance (No. 2) Act 2017
Sch. 14
para. 11(4)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12AC(1)(aa)
Finance (No. 2) Act 2017
Sch. 14
para. 13(2)(c)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12AC(7)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 13(3)(a)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12AC(7)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 13(3)(b)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12AC(7)(b)
Finance (No. 2) Act 2017
Sch. 14
para. 13(3)(c)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12B(1)
(1A)
Finance (No. 2) Act 2017
Sch. 14
para. 14(2)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12B(2ZA)
(2ZB)
Finance (No. 2) Act 2017
Sch. 14
para. 14(4)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 12C and cross-heading
Finance (No. 2) Act 2017
s. 60(2)
s. 60(4)
reg. 2
Taxes Management Act 1970
s. 28ZA(6)(c)
Finance (No. 2) Act 2017
Sch. 14
para. 15(b)
s. 61(6)
reg. 2
Taxes Management Act 1970
s. 29(6)(aa)
Finance (No. 2) Act 2017
Sch. 14
para. 20(3)
s. 61(6)
reg. 2
Taxes Management Act 1970
Sch. A1
Finance (No. 2) Act 2017
s. 60(3)
s. 60(4)
reg. 2
Taxes Management Act 1970
s. 61(1A)
Finance Act 2008
Sch. 43
para. 1(3)
s. 129(4)
art. 2
Taxes Management Act 1970
Blanket Amendment
Constitutional Reform Act 2005
Sch. 11
para. 5
s. 148(1)
art. 2(d)
Taxes Management Act 1970
s. 61(1A)
Tribunals, Courts and Enforcement Act 2007
Sch. 13
para. 33(3)
s. 89
s. 148
art. 2(1)(b)
Taxes Management Act 1970
s. 63(2)(aa)
Bankruptcy and Diligence etc. (Scotland) Act 2007
Sch. 5
para. 9(2)
s. 223
s. 227(3)
art. 3(2)
(3)
Sch.
art. 4
Taxes Management Act 1970
s. 29(7)(a)
(ia)
Finance Act 2019
Sch. 2
para. 25(6)
Taxes Management Act 1970
Sch. A1
para. 8(2)
Finance Act 2022
Sch. 1
para. 32(a)
Sch. 1
para. 61(1)
Taxes Management Act 1970
Sch. A1
para. 8(6)(b)
Finance Act 2022
Sch. 1
para. 32(b)
Sch. 1
para. 61(1)
Taxes Management Act 1970
Sch. A1
Finance Act 2018
Sch. 6
para. 7(2)(a)
Taxes Management Act 1970
Sch. A1
Finance Act 2018
Sch. 6
para. 7(2)(b)
Taxes Management Act 1970
s. 49E(5A)
Finance Act 2021
Sch. 27
para. 4
s. 118(2)
reg. 2
Taxes Management Act 1970
s. 49EA
Finance Act 2021
Sch. 27
para. 5
s. 118(2)
reg. 2
Taxes Management Act 1970
s. 49FA
Finance Act 2021
Sch. 27
para. 6
s. 118(2)
reg. 2
Taxes Management Act 1970
s. 69(1)(aa)
Finance Act 2021
Sch. 27
para. 7(a)
s. 118(2)
reg. 2
Taxes Management Act 1970
s. 103ZA(m)-(o)
Finance Act 2021
Sch. 27
para. 8(b)
s. 118(2)
reg. 2
Taxes Management Act 1970
s. 107A(3)(e)
Finance Act 2021
Sch. 27
para. 9(3)(c)
s. 118(2)
reg. 2
Taxes Management Act 1970
s. 12ABZAA(5)(a)
Finance Act 2020
s. 104(4)
Taxes Management Act 1970
s. 12ABZAA(5)(b)
Finance Act 2020
s. 104(4)
Taxes Management Act 1970
s. 8(1I)-(1L)
Finance Act 2024
s. 36(1)
s. 36(5)
Taxes Management Act 1970
s. 8A(1G)-(1J)
Finance Act 2024
s. 36(2)
s. 36(5)
Taxes Management Act 1970
s. 12AA(5F)-(5I)
Finance Act 2024
s. 36(3)
s. 36(5)
SCHEDULES
F1SCHEDULE 1B Claims for relief involving two or more years
Annotations:
Amendments (Textual)
Backward spreading of certain payments
F26
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sch. 1B inserted (with effect in accordance with s. 128(11) of the amending Act) by Finance Act 1996 (c. 8), s. 128(2), Sch. 17