{
  "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/2026/11",
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  "effects": [
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        "id": "ukpga/1986/41",
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        "provisions": "s. 89C",
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      },
      "affecting": {
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      },
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      "in_force_date": "2026-03-18"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 102(7A)(d)(i)",
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      },
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    },
    {
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        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "Sch. 20 para. 8(1A)(a)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
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    },
    {
      "type": "words omitted",
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        "provisions": "s. 6(5)",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
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        "title": "Finance Act 2026",
        "provisions": "Sch. 13 para. 4(a)(iii)",
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      },
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    {
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        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
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        "url": "https://openlegislation.uk/finance-act-2026"
      },
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        "title": "Finance Act 1986",
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        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 13 para. 4(b)",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
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    },
    {
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        "id": "ukpga/1986/41",
        "title": "Finance Act 1986",
        "provisions": "s. 6(3)(b) and word",
        "url": "https://openlegislation.uk/finance-act-1986"
      },
      "affecting": {
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        "title": "Finance Act 2026",
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      },
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      "in_force_date": "2026-04-01"
    }
  ],
  "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."
}