{
  "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/2014/26",
  "count": 9,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 99A",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "Sch. 24 para. 3",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "applied": true,
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      "in_force_date": "2014-04-28"
    },
    {
      "type": "inserted",
      "affected": {
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        "title": "Finance Act 1986",
        "provisions": "s. 67(8A)(8B)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
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        "title": "Finance Act 2014",
        "provisions": "Sch. 24 para. 9",
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      "in_force_date": "2014-07-17"
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    {
      "type": "excluded",
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        "title": "Finance Act 1986",
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      },
      "affecting": {
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        "title": "Finance Act 2014",
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      },
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      "requires_applied": true,
      "in_force_date": "2014-07-17"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 102(5)",
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    {
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      },
      "affecting": {
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    },
    {
      "type": "inserted",
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        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 102(5)(j) and word",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "Sch. 37 para. 17(1)",
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      },
      "applied": true,
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      "in_force_date": "2014-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 90(1B)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 114(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
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    },
    {
      "type": "inserted",
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        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 99(4B)(4C)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "Sch. 24 para. 2",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-07-17"
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    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 90(1B)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 114(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-07-17"
    }
  ],
  "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."
}