{
  "legislation": {
    "id": "ukpga/1991/31",
    "title": "Finance Act 1991",
    "short_title": "Finance Act 1991",
    "citation": "1991 c. 31",
    "type": "ukpga",
    "date": "1991-07-25",
    "revised": true,
    "unapplied_effects": 1,
    "url": "https://openlegislation.uk/finance-act-1991",
    "json_url": "https://openlegislation.uk/finance-act-1991.json"
  },
  "direction": "made_to",
  "with": "ukpga/2009/4",
  "count": 7,
  "effects": [
    {
      "type": "substituted",
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        "provisions": "s. 65(5)",
        "url": "https://openlegislation.uk/finance-act-1991"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 356",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
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      "affected": {
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        "title": "Finance Act 1991",
        "provisions": "s. 68",
        "url": "https://openlegislation.uk/finance-act-1991"
      },
      "affecting": {
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      },
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    {
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        "provisions": "Sch. 10 para. 3",
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      },
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      },
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      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
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        "title": "Finance Act 1991",
        "provisions": "s. 121(3)",
        "url": "https://openlegislation.uk/finance-act-1991"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 357 Sch. 3 Pt. 1",
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      },
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    {
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        "provisions": "Sch. 15 para. 3",
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      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
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      },
      "applied": true,
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      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
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        "title": "Finance Act 1991",
        "provisions": "s. 121(2)",
        "url": "https://openlegislation.uk/finance-act-1991"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 357 Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
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    {
      "type": "repealed",
      "affected": {
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        "title": "Finance Act 1991",
        "provisions": "s. 43",
        "url": "https://openlegislation.uk/finance-act-1991"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    }
  ],
  "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."
}