{
  "legislation": {
    "id": "ukpga/1996/8",
    "title": "Finance Act 1996",
    "short_title": "Finance Act 1996",
    "citation": "1996 c. 8",
    "type": "ukpga",
    "date": "1996-04-29",
    "revised": true,
    "unapplied_effects": 8,
    "url": "https://openlegislation.uk/finance-act-1996",
    "json_url": "https://openlegislation.uk/finance-act-1996.json"
  },
  "direction": "made_to",
  "with": "ukpga/2002/23",
  "count": 215,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 13 para. 3A and cross-heading",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 104(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "1996-04-29"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 197(2)(h)(ii)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 132(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 93A(1)(b)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 27 para. 18(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 92(1E)-(1G)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 73(1)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 8 para. 4 heading",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 19(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 11(4)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 87(3)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 73(8)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 18(3A)(3B)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 34(9)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 85(2)(a)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 5(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 85(2)(bb)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 4(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 10 para. 8(4)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 27 para. 20(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 8 para. 4(3)-(5)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 19(4)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 83(3A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 3(6)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 87(3)(a)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 7(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 83(2)(a)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 3(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 81(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 2(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 6C and cross-heading",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 27",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 93A",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 76(1)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 92(10A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 5(6)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 103(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 15",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 83(4)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 84(4A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 4(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 13(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 13(b)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 12(2A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 29",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 18(1A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 34(5)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 92(1A)-(1C)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 72(10)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 18(2B)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 34(7)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 92 sidenote",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 72(12)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 11 Pt. 1",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 26 para. 42",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 14(1)(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 103(4)(d)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 12(8)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 12",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 92(6)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 5(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "added",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 93(14)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 75(7)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 15 para. 11(2A)-(2D)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 41(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 15(6A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 32(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 87A",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 26 para. 26(6)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 1(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 20",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 87(3)(c)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 15 para. 25",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 92(1)(d)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 72(6)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "amendment to earlier affecting provision 1988 c. 1 s. 730A(6) (as substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Pt. 4 Ch. 2",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 52(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 84A",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 3 26(5)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "substituted for Sch. 10 para. 2",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 10 para. 2A 2B",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 38(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 8 para. 3(6)(e)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 18(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 10 para. 8(7E)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 27 para. 20(4)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 12",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 8 para. 3(2)(a)(i)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 18(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 92(1)(b)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 72(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 17(1)(b)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 33(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 20 and cross-heading",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 36",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 6(3)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 24(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 94(3A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 12(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 17(6)(7)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 83(9)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 3(8)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 11(3A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 10(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "word repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 92(1)(e)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "added",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 92(2)(b) and word",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 5(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 89",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Pt. 4 Ch. 2",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 64",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 84(2)(b)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 4(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "substituted for words",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 86(4)(a)-(c)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 6(4)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "sum substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 42(1)(a)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 122(1)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 93A(7)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 93A(1)(c)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 27 para. 18(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 87(6)-(8)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 6A and cross-heading",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 25",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "substituted for Sch. 9 para. 17(8)",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 17(8)(8A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 33(5)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 103(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 14",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "substituted for Sch. 9 para. 18(2)",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 18(2)(2A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 34(6)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "modified by 1988 c. 1 s. 730A(6B) (as inserted)",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Pt. 4 Ch. 2",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 52(4)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 17(5)(a)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 33(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 93B",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 77(1)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 18(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 34(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words added",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 97(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 13(2)(d)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 2(1A)-(1D)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 22(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "word repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 85(2)(b)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 103(6)-(8)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 16",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 97(4A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 13(6)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "modified by 1988 c. 1 s. 494(2ZA) (as inserted)",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Pt. 4 Ch. 2",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 17(7)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 86(7)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 6(5)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 15 para. 11A and cross-heading",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 42",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 92A",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 74(1)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 97(1)(b)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 13(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 87(5A)(5B)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 7(6)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 6B and cross-heading",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 26",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 18(2C)(2D)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 34(8)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 1",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 20",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 11 para. 3A(1)(b)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 10 para. 3",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 39",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 18(4)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 83(2)(b)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "word repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 83(2)(c)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 93A(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 27 para. 18(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 93A(5)(b)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 27 para. 18(5)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 84(2)(b)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 103(4)(d)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 10 para. 1(3)(a)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 103(4)(d)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 93A(3)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 27 para. 18(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 15(4A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 32(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 10 para. 1(4)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 103(4)(d)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 92(1)(e)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 72(8)(a)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "restricted by 1988 c. 1 s. 787(1A) (as inserted)",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Pt. 4 Ch. 2",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 53(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 19 and cross-heading",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 35",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 94(6)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 12(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 93A(3)(a)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 97(4)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 13(5)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 87(3)(4)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 26 para. 7(8)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 18(1)(a)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 34(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "substituted for Sch. 9 para. 17(9)",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 17(9)(10)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 33(6)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 93A(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 27 para. 18(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 88A",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 71(1)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 84(5)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 103(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 7(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 8 Title",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 19(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 14(1)(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 31(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 15(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "sum substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 42(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 122(1)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 83(7)(b) and word",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 92(9)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 5(5)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 13(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 13(a)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 103(1A)(1B)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 7(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 85(2)(b)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 5(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 6(3)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 9(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 6(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 24(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 100",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 6",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 11 para. 1(1A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 40(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 101(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 27 para. 19(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "restricted by 1988 c. 1 s. 582(3A) (as inserted)",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Pt. 4 Ch. 2",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 50",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 92(1)(dd)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 72(7)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 14 para. 75-79",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Pt. 4 Ch. 2",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 71(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 92(1)(bb)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 72(4)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 87A",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 26 para. 6(9)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 101(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 27 para. 19(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "excluded by 1988 c. 1 s. 582(3A) (as inserted)",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 80(5)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 50",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 17(5)(a)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 92(6)(b)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 90(1A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 10(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "word repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 18(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 8 para. 4(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 19(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 15 para. 5(7)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 64(6)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 92(1)(c)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 72(5)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "substituted for Sch. 10 para. 1",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 10 para. 1A",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 37(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 87(3)(4)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 26 para. 6(9)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 10 para. 8(2)(e)(f)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 27 para. 20(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 15 para. 22-24",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 81(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 2(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 101(2)-(6)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 11 para. 1(1B)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 14(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 97(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 13(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 92(7)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 73(4)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 97(1)(a)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 13(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 93(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 75(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 5(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 8(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "added",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 18(1)(c) and word",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 34(4)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 17(5)(b)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 92(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 5(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 87(3)(b)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 97(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 13(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "added",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 14(3)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 31(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "Sch. 8 para. 4(3) renumbered as Sch. 8 para. 4(6)",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 8 para. 4(6)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 19(4)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "added",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 6(8)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 9(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 10(5)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 28",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 18(1)(b)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 34(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 87(3)(a)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 8 para. 2",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 38(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 2",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 87(5)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 7(5)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 92(1D)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 72(11)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 87(3)(4)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 26 para. 26(6)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 4",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 13(6)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 20 para. 71",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 1A and cross-heading",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 21",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 5A and cross-heading",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 23",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 11 para. 3A(1)(a)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 15(a)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "word repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 83(7)(a)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 87A",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 8",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "restricted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Pt. 4 Ch. 2",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 26 para. 48(4)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 85(2)(a)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 103(4)(d)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 91",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 83(2)(d)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 11(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 10(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 87A",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 26 para. 7(8)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 93(12A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 75(5)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 83(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 3(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 2(3)-(7)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 22(4)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 93(10)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 75(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 92(5A)-(5D)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 5(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 18(4)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 34(11)(b)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Pt. 4 Ch. 2",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 26 para. 19(4)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 14 para. 67-74",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 101(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 27 para. 19(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 86(3A)-(3D)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 6(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 13(1A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 30",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "added",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 90(1)(b)(c)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 10(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 86(8)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 6(6)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 92(1)(ee)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 72(9)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 93(11)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 18(4)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 34(11)(a)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 93(1)(b)(c)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 75(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 84(6)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 11A and cross-heading",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 11",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 85(2)(c)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 4(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 2(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 22(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 93(13)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 97(3A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 13(4)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 13 para. 9A and cross-heading",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 104(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 20 para. 68-70",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 86(3)(b)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 6(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "restricted by 1988 c. 1 s. 510(6A) (as inserted)",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Pt. 4 Ch. 2",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 49(4)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "modified by 1988 c. 1 s. 842(1AB) (as inserted)",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Pt. 4 Ch. 2",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 56(4)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 90(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 10(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 8 para. 4(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 25 para. 19(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 5(2A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 8(4)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 5(1A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 8(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    }
  ],
  "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."
}