{
  "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/2009/4",
  "count": 21,
  "effects": [
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 220(3)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 393",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 219(4A)(b)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 392(5)(b)(ii)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 145",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "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"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 113(3)(b)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 219(3)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 392(3)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 219(2)(a)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 392(2)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 215",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "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"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 219(3)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 392(3)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 249",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 397 Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 24 para. 20(1)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 398 Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 219(4A)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 392(5)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 219(4)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 392(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 144",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "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"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 219(2)(b)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 392(2)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Sch. 14 para. 5",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "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"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 219(4A)(b)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 392(5)(b)(i)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 225(4)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 394",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "substituted for s. 229(1)(ca)(ii)",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 229(1)(ca)(ii)(iii)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 396",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 226(3)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 395",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 141",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "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"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 250",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 397 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."
}