{
  "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/2005/22",
  "count": 7,
  "effects": [
    {
      "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/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 50(1)-(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "power to extend conferred",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 88A",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 50(1)-(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "added",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 99(4)(d)(4A) and word",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 57(1)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 90(3E)(a)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 58(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "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/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 50(1)-(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "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/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 50(1)-(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 90(3C)(a)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 58(1)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    }
  ],
  "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."
}