{
  "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": "uksi/2003/23",
  "count": 1,
  "effects": [
    {
      "type": "amendment to earlier affecting provision SI 1997/473 reg. 36 and SI 2000/2710",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 83A",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "uksi/2003/23",
        "title": "The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2003",
        "provisions": "reg. 8",
        "url": "https://openlegislation.uk/friendly-societies-modification-of-the-corporation-tax-acts-amendment-regulations-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-01-30"
    }
  ],
  "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."
}