{
  "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/2020/26",
  "count": 2,
  "effects": [
    {
      "type": "applied (with modifications) by 2018 c. 22, Sch. 7 para. 158(5) (as inserted)",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "Pt. 1",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2020/26",
        "title": "Taxation (Post-transition Period) Act 2020",
        "provisions": "Sch. 1 para. 10(6)",
        "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-17"
    },
    {
      "type": "substituted for s. 65(1A)(1B)",
      "affected": {
        "id": "ukpga/1994/9",
        "title": "Finance Act 1994",
        "provisions": "s. 65(1A)",
        "url": "https://openlegislation.uk/finance-act-1994"
      },
      "affecting": {
        "id": "ukpga/2020/26",
        "title": "Taxation (Post-transition Period) Act 2020",
        "provisions": "s. 8",
        "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-17"
    }
  ],
  "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."
}