{
  "legislation": {
    "id": "ukpga/1990/29",
    "title": "Finance Act 1990",
    "short_title": "Finance Act 1990",
    "citation": "1990 c. 29",
    "type": "ukpga",
    "date": "1990-07-26",
    "revised": true,
    "unapplied_effects": 2,
    "url": "https://openlegislation.uk/finance-act-1990",
    "json_url": "https://openlegislation.uk/finance-act-1990.json"
  },
  "direction": "made_to",
  "with": "ukpga/2007/3",
  "count": 13,
  "effects": [
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1990/29",
        "title": "Finance Act 1990",
        "provisions": "Sch. 6 para. 9",
        "url": "https://openlegislation.uk/finance-act-1990"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1990/29",
        "title": "Finance Act 1990",
        "provisions": "s. 25(10)",
        "url": "https://openlegislation.uk/finance-act-1990"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 1 para. 284(3)(a)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1990/29",
        "title": "Finance Act 1990",
        "provisions": "s. 25(1)-(9A)",
        "url": "https://openlegislation.uk/finance-act-1990"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 1 para. 284(2) Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1990/29",
        "title": "Finance Act 1990",
        "provisions": "s. 17",
        "url": "https://openlegislation.uk/finance-act-1990"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1990/29",
        "title": "Finance Act 1990",
        "provisions": "Sch. 5 para. 16",
        "url": "https://openlegislation.uk/finance-act-1990"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1990/29",
        "title": "Finance Act 1990",
        "provisions": "Sch. 5 para. 7-11",
        "url": "https://openlegislation.uk/finance-act-1990"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1990/29",
        "title": "Finance Act 1990",
        "provisions": "s. 25(13)",
        "url": "https://openlegislation.uk/finance-act-1990"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 1 para. 284(2) Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1990/29",
        "title": "Finance Act 1990",
        "provisions": "s. 25(12)(a)",
        "url": "https://openlegislation.uk/finance-act-1990"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 1 para. 284(4)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1990/29",
        "title": "Finance Act 1990",
        "provisions": "Sch. 6 para. 11(1)",
        "url": "https://openlegislation.uk/finance-act-1990"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1990/29",
        "title": "Finance Act 1990",
        "provisions": "s. 18",
        "url": "https://openlegislation.uk/finance-act-1990"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1990/29",
        "title": "Finance Act 1990",
        "provisions": "s. 25(10)",
        "url": "https://openlegislation.uk/finance-act-1990"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 1 para. 284(3)(b)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1990/29",
        "title": "Finance Act 1990",
        "provisions": "s. 25(11)",
        "url": "https://openlegislation.uk/finance-act-1990"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 1 para. 284(2) Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1990/29",
        "title": "Finance Act 1990",
        "provisions": "s. 25(10)",
        "url": "https://openlegislation.uk/finance-act-1990"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 1 para. 284(3)(c)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    }
  ],
  "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."
}