{
  "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/2020/14",
  "count": 5,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 77A(2A)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2020/14",
        "title": "Finance Act 2020",
        "provisions": "s. 79(3)",
        "url": "https://openlegislation.uk/finance-act-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-07-22"
    },
    {
      "type": "2019 c. 1, s. 48A construed as one with this Part by 2019 c. 1, s. 48A(9) (as inserted)",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "Pt. 4",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2020/14",
        "title": "Finance Act 2020",
        "provisions": "s. 78",
        "url": "https://openlegislation.uk/finance-act-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-07-22"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 77A(3)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2020/14",
        "title": "Finance Act 2020",
        "provisions": "s. 79(4)",
        "url": "https://openlegislation.uk/finance-act-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-07-22"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 77A(5A)(5B)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2020/14",
        "title": "Finance Act 2020",
        "provisions": "s. 79(5)",
        "url": "https://openlegislation.uk/finance-act-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-07-22"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 77A(2)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2020/14",
        "title": "Finance Act 2020",
        "provisions": "s. 79(2)",
        "url": "https://openlegislation.uk/finance-act-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-07-22"
    }
  ],
  "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."
}