{
  "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/2005/5",
  "count": 15,
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      },
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        "title": "Income Tax (Trading and Other Income) Act 2005",
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      },
      "applied": true,
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    },
    {
      "type": "substituted for s. 71(4)(b) and word",
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      },
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        "title": "Income Tax (Trading and Other Income) Act 2005",
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    {
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        "provisions": "s. 110",
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      },
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        "title": "Income Tax (Trading and Other Income) Act 2005",
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      },
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        "title": "Income Tax (Trading and Other Income) Act 2005",
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        "title": "Income Tax (Trading and Other Income) Act 2005",
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      },
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      },
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        "provisions": "s. 76(4)(a)",
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      },
      "affecting": {
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        "title": "Income Tax (Trading and Other Income) Act 2005",
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        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
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    {
      "type": "words substituted",
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        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 68(2)(a)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
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      },
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      "type": "repealed",
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        "provisions": "s. 109(4)",
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      },
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        "title": "Finance Act 1989",
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        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
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      },
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    },
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        "title": "Finance Act 1989",
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        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
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        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
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    },
    {
      "type": "inserted",
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        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "Sch. 12 para. 1(c)(d)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 412(b)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 76(6C)(a)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 409(4) Sch. 3",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
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      "in_force_date": "2005-04-06"
    },
    {
      "type": "words inserted",
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        "title": "Finance Act 1989",
        "provisions": "s. 76(1)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
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        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 112",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
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      },
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      "in_force_date": "2005-04-06"
    }
  ],
  "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."
}