{
  "legislation": {
    "id": "ukpga/1988/39",
    "title": "Finance Act 1988",
    "short_title": "Finance Act 1988",
    "citation": "1988 c. 39",
    "type": "ukpga",
    "date": "1988-07-29",
    "revised": true,
    "unapplied_effects": 3,
    "url": "https://openlegislation.uk/finance-act-1988",
    "json_url": "https://openlegislation.uk/finance-act-1988.json"
  },
  "direction": "made_to",
  "with": "ukpga/2002/23",
  "count": 9,
  "effects": [
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1988/39",
        "title": "Finance Act 1988",
        "provisions": "Sch. 6 para. 3(4)(a)",
        "url": "https://openlegislation.uk/finance-act-1988"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1988/39",
        "title": "Finance Act 1988",
        "provisions": "s. 86(3)",
        "url": "https://openlegislation.uk/finance-act-1988"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1988/39",
        "title": "Finance Act 1988",
        "provisions": "Sch. 12 para. 1",
        "url": "https://openlegislation.uk/finance-act-1988"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 105(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1988/39",
        "title": "Finance Act 1988",
        "provisions": "Sch. 6 para. 3(6)",
        "url": "https://openlegislation.uk/finance-act-1988"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1988/39",
        "title": "Finance Act 1988",
        "provisions": "Sch. 6 para. 3(5)",
        "url": "https://openlegislation.uk/finance-act-1988"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1988/39",
        "title": "Finance Act 1988",
        "provisions": "Sch. 6 para. 3(3)(a)",
        "url": "https://openlegislation.uk/finance-act-1988"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1988/39",
        "title": "Finance Act 1988",
        "provisions": "Sch. 6 para. 3(5)(a)",
        "url": "https://openlegislation.uk/finance-act-1988"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1988/39",
        "title": "Finance Act 1988",
        "provisions": "Sch. 12 para. 2",
        "url": "https://openlegislation.uk/finance-act-1988"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1988/39",
        "title": "Finance Act 1988",
        "provisions": "Sch. 6 para. 3(5)(b)",
        "url": "https://openlegislation.uk/finance-act-1988"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    }
  ],
  "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."
}