{
  "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/2007/11",
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  "effects": [
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        "provisions": "Sch. 19 para. 32",
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      },
      "affecting": {
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    },
    {
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      },
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      },
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      "type": "word substituted",
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      },
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      "applied": true,
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      "affecting": {
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    {
      "type": "applied by 1981 c. 63 s. 26I(4) (as inserted)",
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        "provisions": "s. 12",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 1 para. 2",
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        "title": "Finance Act 1994",
        "provisions": "s. 30(4)(a)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
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      },
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      },
      "applied": true,
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    },
    {
      "type": "inserted",
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        "title": "Finance Act 1994",
        "provisions": "s. 227B",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
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        "provisions": "s. 43(1)",
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      },
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      "in_force_date": "2007-07-19"
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    {
      "type": "inserted",
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        "title": "Finance Act 1994",
        "provisions": "s. 72(1B)",
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      },
      "affecting": {
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        "title": "Finance Act 2007",
        "provisions": "s. 101(1)",
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      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 30(3A)(a)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 12(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "substituted",
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        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 229(1)(ca)(ii)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 14 para. 19",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
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    },
    {
      "type": "repealed",
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        "title": "Finance Act 1994",
        "provisions": "Sch. 7 para. 4(2)-(5)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
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        "title": "Finance Act 2007",
        "provisions": "Sch. 22 para. 9(a) Sch. 27 Pt. 5(1)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-11-08"
    },
    {
      "type": "repealed",
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        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 7 para. 4(6)(7)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 22 para. 9(b) Sch. 27 Pt. 5(1)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-11-08"
    }
  ],
  "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."
}