{
  "legislation": {
    "id": "ukpga/1986/41",
    "title": "Finance Act 1986",
    "short_title": "Finance Act 1986",
    "citation": "1986 c. 41",
    "type": "ukpga",
    "date": "1986-07-25",
    "revised": true,
    "unapplied_effects": 2,
    "url": "https://openlegislation.uk/finance-act-1986",
    "json_url": "https://openlegislation.uk/finance-act-1986.json"
  },
  "direction": "made_to",
  "with": "ukpga/2002/23",
  "count": 11,
  "effects": [
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 76(3)",
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      },
      "affecting": {
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        "title": "Finance Act 2002",
        "provisions": "s. 112(3)",
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      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-04-24"
    },
    {
      "type": "inserted",
      "affected": {
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        "title": "Finance Act 1986",
        "provisions": "s. 76(3A)(3B)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
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    {
      "type": "inserted",
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        "title": "Finance Act 1986",
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        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
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      },
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    },
    {
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      "affected": {
        "id": "ukpga/1986/41",
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        "provisions": "s. 76",
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      },
      "affecting": {
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        "title": "Finance Act 2002",
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      },
      "applied": true,
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    {
      "type": "words substituted",
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      },
      "affecting": {
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        "provisions": "s. 112(2)",
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      },
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      "requires_applied": true,
      "in_force_date": "2002-04-24"
    },
    {
      "type": "words substituted",
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        "provisions": "s. 76(5)",
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      },
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      },
      "applied": true,
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      "in_force_date": "2002-04-24"
    },
    {
      "type": "power to extend conferred",
      "affected": {
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        "provisions": "s. 88A",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 117(2)",
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      },
      "applied": true,
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      "in_force_date": "2002-07-24"
    },
    {
      "type": "power to extend conferred",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 89AA",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 117(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "power to extend conferred",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 80A",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 117(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "Sch. 4 para. 2(1)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 1",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
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      "in_force_date": "2002-07-24"
    },
    {
      "type": "power to extend conferred",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 80C",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 117(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    }
  ],
  "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."
}