{
  "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/2024/3",
  "count": 59,
  "effects": [
    {
      "type": "sum substituted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 99A(5)(a)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "s. 19(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-01-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 99A(5)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "s. 19(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-01-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 99A(6A)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "s. 19(4)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-01-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 99A(6)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "s. 19(3)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-01-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 97ZA(3)(b)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 13(2)(c)(ii)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 97C",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 17",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 97ZA heading",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 13(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 97ZA(1)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 13(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 97ZA(3)(a)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 13(2)(c)(i)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 90(4)(b) and word",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 6(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 93(4)(a)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 7(2)(d)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 93 cross-heading",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 7(1)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 97ZA(4)(a)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 13(2)(d)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 79(2)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 18(b)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 95(1)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 9(a)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 69(1)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 3",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 97A(4)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 14(3)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 70 heading",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 4(a)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 95(3)-(5)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 9(c)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "words in s. 90(4) renumbered as s. 90(4)(a)",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 90(4)(a)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 6(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 93(1)(b)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 7(2)(b)(ii)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 93(1A)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 7(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 96(1A)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 11(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "word 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/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 6(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 67 heading",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 2(a)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 95A(1)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 10(a)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 95A(4)(a)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 10(c)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 95(2)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 9(b)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 72ZA 72ZB and cross-heading",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 5",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 96 cross-heading",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 11(1)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 90(3E)(b)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 6(3)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 97A(3)(a)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 14(2)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 93(1)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 7(2)(b)(i)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 79(2)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 18(a)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 97(3)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 12(3)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 97(1)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 12(2)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 97AB-97AD and cross-heading",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 15",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 96 heading",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 11(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 67(1A)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 2(c)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 95(7)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 9(d)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 97(4)-(6)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 12(4)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 90(3C)(b)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 6(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 67(9ZA)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 2(d)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 70(1A)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 4(c)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "s. 97AA renumbered as s. 97ZA",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 97ZA",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 13(1)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 97B(1A)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 16",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 96(1)(b)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 11(2)(b)(ii)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 95A(3)(a)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 10(b)(i)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 93 heading",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 7(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 96(8)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 11(2)(e)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 93(10)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 7(2)(e)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 96(2)(a)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 11(2)(d)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 70(1)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 4(b)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 94(1)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 8",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 96(1)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 11(2)(b)(i)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 95A(3)(b)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 10(b)(ii)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 99(10)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 22",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 70(9ZA)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 4(d)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 67(1)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 11 para. 2(b)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    }
  ],
  "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."
}