{
  "legislation": {
    "id": "ukpga/1989/26",
    "title": "Finance Act 1989",
    "short_title": "Finance Act 1989",
    "citation": "1989 c. 26",
    "type": "ukpga",
    "date": "1989-07-27",
    "revised": true,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/finance-act-1989",
    "json_url": "https://openlegislation.uk/finance-act-1989.json"
  },
  "direction": "made_to",
  "with": "ukpga/2003/14",
  "count": 46,
  "effects": [
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 83AB(1)(c)(i)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 5(1)(a) Sch. 43 Pt. 3(12)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 84(2)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 30",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 82B",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 1(6)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 89(7)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 7(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 89(1B)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 6(11)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 83ZA",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 3(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 88(3A)(3B)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 6(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 88(1)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 13(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 88A",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 13(3) Sch. 43 Pt. 3(12)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 89(1)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 13(4)(b) Sch. 43 Pt. 3(12)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 128(12)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 27 para. 6",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 89(7)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 43 Pt. 3(12)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 83A(2)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 43 Pt. 3(12)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted for s. 44(2)(a)(b)",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 44(2)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 24 para. 10(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 89(1A)(1B)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 6(4)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 90A",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 31",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 83(3)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 2(3)(c)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 89(1)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 13(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 83A(1)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 1(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 83(3)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 2(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 89(2)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 6(5)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 87(6)(b)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 8(2) Sch. 43 Pt. 3(12)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 83AA(10)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 4(1)(d) Sch. 43 Pt. 3(12)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 83(8)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 2(9) Sch. 43 Pt. 3(12)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 84(1)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 43 Pt. 3(12)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 83(6B)(6C)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 2(6)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "excluded",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 67",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 142(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 84(3)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 30",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 83AA(3)-(5)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 4(1)(a) Sch. 43 Pt. 3(12)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 83AA(6)(a)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 4(1)(b) Sch. 43 Pt. 3(12)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 83(3)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 2(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 83(8)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 2(8)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted for s. 43(2)(a)(b)",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 43(2)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 24 para. 10(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 69",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 142(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "substituted for s. 83(2)",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 83(2)-(2E)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "substituted for words",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 89(1)(a)(b)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 6(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 83(6A)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 43 Pt. 3(12)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 83 sidenote",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 2(10)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 88(1)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 13(2)(a) Sch. 43 Pt. 3(12)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 83AA(7)(b) and word",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 4(1)(c) Sch. 43 Pt. 3(12)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "added",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 178(2)(t)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 18 para. 4",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 83AB(1)(c)(ii)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 5(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "substituted for s. 82",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 82-82B",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 1(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 83(5)(b) and word",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 2(5) Sch. 43 Pt. 3(12)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 89(2)(b)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 12(4)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 83(4)(c)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 2(4)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    }
  ],
  "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."
}