{
  "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/2008/9",
  "count": 52,
  "effects": [
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 5 para. 3(3)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 42 para. 5(4)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 5 para. 3(2)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 42 para. 3(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 7 para. 29(1)(a)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 44 para. 5(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 5 para. 3(3A)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 42 para. 6",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 5 para. 3(3)(b)(c)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 42 para. 5(5)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 7 para. 18",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 142(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 5 para. 3(2)(b) and word",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 42 para. 3(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 5 para. 3(1)(ha)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 42 para. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 5 para. 3(2A)(2B)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 42 para. 4",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 5 para. 3(1)(ma)(mb)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 42 para. 2(4)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 65(1)(b) and word",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 142(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 24 para. 2(2)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 2 para. 70(b)(i)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 65(1)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 143(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 5 para. 3(3)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 42 para. 5(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 5 para. 3(1)(ka)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 42 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 16 para. 17",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 66(4)(e)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 7 para. 29(1)(c) and word",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 44 para. 5(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 5 para. 9ZA and cross-heading",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 42 para. 7",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 57",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 142(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 30(11)(12)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 153(1)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 73(1)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 142(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 5 para. 2(1)(s)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 126(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 7 para. 20",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 142(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 5 para. 3(3)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 42 para. 5(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 58",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 142(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 65(1A)(1B)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 143(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 19 para. 21",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 44 para. 11(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 25 para. 4(3)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 2 para. 70(b)(ii)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 5 para. 2(1)(s)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 126(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 14(1)(ba)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 6 para. 20(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-11-01"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 12B(2)(f)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 6 para. 19(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-11-01"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 12B(2)(f)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 6 para. 19(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-11-01"
    },
    {
      "type": "modified by 1979 c. 5 s. 13AC(5) (as inserted)",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 12",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 6 para. 11",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-11-01"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 14(1)(ba)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 6 para. 20(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-11-01"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 12B(2)(f)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 6 para. 35",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-11-01"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 12A(3)(c)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 6 para. 18(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-11-01"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 12A(3)(c)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 6 para. 18(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-11-01"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 14(1)(ba)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 6 para. 36",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-11-01"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 12A(3)(c)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 6 para. 34",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-11-01"
    },
    {
      "type": "modified by 1979 c. 5 s. 14E(6) (as inserted)",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 12",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 6 para. 15",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-11-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 187",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 92(c)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 7 para. 12",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 40 para. 21(d)(ii)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 7 para. 13",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 40 para. 21(d)(ii)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 19 para. 29",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 92(c)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 8",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 40 para. 21(d)(i)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 255",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 92(c)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 7 para. 14",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 41 para. 25(e)(iii)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 33(6)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 41 para. 25(e)(i)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 225(3)(b)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 39 para. 64",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 4 para. 13",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 41 para. 25(e)(ii)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 7 para. 18A",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 43 para. 3(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 10A",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 43 para. 3(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-04-06"
    }
  ],
  "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."
}