{
  "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/2007/3",
  "count": 18,
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      "type": "repealed",
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        "provisions": "s. 37",
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      },
      "affecting": {
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      },
      "applied": true,
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    },
    {
      "type": "words substituted",
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        "provisions": "Sch. 12 para. 6(1)(b)",
        "url": "https://openlegislation.uk/finance-act-1988"
      },
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      },
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      },
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        "title": "Finance Act 1988",
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      },
      "affecting": {
        "id": "ukpga/2007/3",
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      },
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      "type": "words substituted",
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      "type": "repealed",
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    },
    {
      "type": "repealed",
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        "title": "Finance Act 1988",
        "provisions": "s. 40",
        "url": "https://openlegislation.uk/finance-act-1988"
      },
      "affecting": {
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        "title": "Income Tax Act 2007",
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        "provisions": "s. 130(7)(a)",
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      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
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        "title": "Finance Act 1988",
        "provisions": "s. 38",
        "url": "https://openlegislation.uk/finance-act-1988"
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      "type": "repealed",
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        "title": "Finance Act 1988",
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  ],
  "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."
}