{
  "legislation": {
    "id": "ukpga/1994/9",
    "title": "Finance Act 1994",
    "short_title": "Finance Act 1994",
    "citation": "1994 c. 9",
    "type": "ukpga",
    "date": "1994-05-03",
    "revised": true,
    "unapplied_effects": 19,
    "url": "https://openlegislation.uk/finance-act-1994",
    "json_url": "https://openlegislation.uk/finance-act-1994.json"
  },
  "direction": "made_to",
  "with": "ukpga/2004/12",
  "count": 6,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 12(2)(ca)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 4(3)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-07-22"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 14(1)(bd)(be)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 4(4)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-07-22"
    },
    {
      "type": "applied by 1979 c. 4, Sch. 2A para. 9(6) (as inserted)",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 9",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 1",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-07-22"
    },
    {
      "type": "applied by 1979 c. 4, Sch. 2A para. 10(1)(a) (as inserted)",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 9",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 1",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-07-22"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 17 para. 5",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 42 Pt. 2(7)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-07-22"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 103-107",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 42 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-04-06"
    }
  ],
  "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."
}