{
  "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/2010/4",
  "count": 3,
  "effects": [
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1988/39",
        "title": "Finance Act 1988",
        "provisions": "Sch. 3 para. 16 17",
        "url": "https://openlegislation.uk/finance-act-1988"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1988/39",
        "title": "Finance Act 1988",
        "provisions": "s. 117(1)",
        "url": "https://openlegislation.uk/finance-act-1988"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1988/39",
        "title": "Finance Act 1988",
        "provisions": "s. 117(4)",
        "url": "https://openlegislation.uk/finance-act-1988"
      },
      "affecting": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    }
  ],
  "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."
}