{
  "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/2007/1031",
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      "type": "words substituted",
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        "provisions": "s. 82D(1)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
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      },
      "applied": true,
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      "in_force_date": "2007-04-17"
    },
    {
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        "provisions": "s. 82(1)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
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      },
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    },
    {
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      },
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      },
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        "provisions": "s. 82D(1)",
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      },
      "affecting": {
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      },
      "affecting": {
        "id": "uksi/2007/1031",
        "title": "The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2007",
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      },
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      },
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        "title": "The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2007",
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      },
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    },
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        "provisions": "s. 82E 82F",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
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        "title": "The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2007",
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      },
      "applied": true,
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    },
    {
      "type": "applied (with modifications) by 1988 c. 1 s. 432YA(6) (as added)",
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        "title": "Finance Act 1989",
        "provisions": "s. 82E",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "uksi/2007/1031",
        "title": "The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2007",
        "provisions": "art. 3(5)",
        "url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-amendment-order-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-17"
    },
    {
      "type": "omitted",
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        "title": "Finance Act 1989",
        "provisions": "s. 82D(3)",
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      },
      "affecting": {
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        "title": "The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2007",
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        "url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-amendment-order-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-17"
    },
    {
      "type": "substituted for s. 82D(2)",
      "affected": {
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        "title": "Finance Act 1989",
        "provisions": "s. 82D(2)-(2C)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "uksi/2007/1031",
        "title": "The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2007",
        "provisions": "art. 12(3)",
        "url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-amendment-order-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-17"
    },
    {
      "type": "added",
      "affected": {
        "id": "ukpga/1989/26",
        "title": "Finance Act 1989",
        "provisions": "s. 82D(6)",
        "url": "https://openlegislation.uk/finance-act-1989"
      },
      "affecting": {
        "id": "uksi/2007/1031",
        "title": "The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2007",
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        "url": "https://openlegislation.uk/insurance-companies-corporation-tax-acts-amendment-order-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-17"
    }
  ],
  "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."
}