{
  "legislation": {
    "id": "ukpga/2009/4",
    "title": "Corporation Tax Act 2009",
    "short_title": "Corporation Tax Act 2009",
    "citation": "2009 c. 4",
    "type": "ukpga",
    "date": "2009-03-26",
    "revised": true,
    "unapplied_effects": 22,
    "url": "https://openlegislation.uk/corporation-tax-act-2009",
    "json_url": "https://openlegislation.uk/corporation-tax-act-2009.json"
  },
  "direction": "made_by",
  "with": "ukpga/2007/11",
  "count": 48,
  "effects": [
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 10 para. 14(10)(c)(d)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 113",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 723",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 7 para. 74",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 7 para. 56",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 28",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 17",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 7 para. 85(2)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 725(2)(b)(ii)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 13 para. 14",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 726(4)(c)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 10 para. 16(8)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 7 para. 86(5)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 725(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 13 para. 2-5",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 726(3) Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 7 para. 86(4)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 725(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 9 para. 1(5)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 7 para. 75",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 13 para. 14",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 726(4)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 50",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 13 para. 12",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 726(3) Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 13 para. 14",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 726(4)(e)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 9 para. 1(2)(g)(h)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 24 para. 28(fa)(ii)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 727(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 10 para. 4(4)(d) and word",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 7 para. 65-67",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 13 para. 14",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 726(4)(d)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 34(1)-(6)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 7 para. 72",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 24 para. 28(fa)(iv)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 727(d)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 5 para. 19",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 8 para. 20",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 10 para. 16(10)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 7 para. 85 cross-heading",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 725(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 24 para. 28(fa)(i)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 727(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 13 para. 14",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 726(4)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 10 para. 6",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 5 para. 11-16",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 3 para. 10",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 724 Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 58(1)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 7 para. 86 cross-heading",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 725(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 10 para. 14(9)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 8 para. 25-27",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 5 para. 18",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 13 para. 15(9)(b)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 726(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 49",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 14 para. 14-18",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 13 para. 7-10",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 726(3) Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 7 para. 85(2)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 725(2)(b)(i)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 24 para. 28(fa)(iii)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 727(c)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 7 para. 85(1)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 725(2)(a) Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 13 para. 1(1)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 726(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    }
  ],
  "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."
}