{
  "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"
  },
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  "with": "ukpga/2009/4",
  "count": 4,
  "effects": [
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      "type": "words inserted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 78(7)(d)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 323",
        "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/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 79(8A)(b)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 324(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
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    },
    {
      "type": "words inserted",
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        "title": "Finance Act 1986",
        "provisions": "s. 99(9A)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
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        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 325",
        "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/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 79(8A)(a)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
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        "title": "Corporation Tax Act 2009",
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      },
      "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."
}