{
  "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/2005/22",
  "count": 81,
  "effects": [
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 13 para. 3(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 21(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 13 para. 13A-13D and cross-heading",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 21(5)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 13 para. 15(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 21(6)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 13 para. 4(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 21(3)(a)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 13 para. 15(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 21(7)(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 13 para. 4(5)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 21(3)(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 13 para. 15(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 21(7)(a)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 13 para. 5(3)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 21(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 19A(4B)(g)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 6 para. 4(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 103(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 6 para. 4(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 100(2)(a)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 12(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 97(3)(3A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 11(4) Sch. 11 Pt. 2(8)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 91B",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 10(3)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 103(1AA)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 6 para. 10",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 15(3)(a)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 19(3)(a)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "word repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 97(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 11 Pt. 2(8)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 2(1B)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 8 para. 2(2)(e)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "word repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 2(1B)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 11 Pt. 2(9)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 100(4)-(6)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 12(7) Sch. 11 Pt. 2(8)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 2(1B)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 8 para. 2(2)(a) Sch. 11 Pt. 2(9)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "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/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 11 Pt. 2(9)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 18(1)(aa)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 8 para. 3(2) Sch. 11 Pt. 2(9)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 100(1A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 12(3)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 15(4A)(b) and word",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 19(4) Sch. 11 Pt. 2(8)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 100(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 12(11)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 18(1)(c)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 8 para. 3(2) Sch. 11 Pt. 2(9)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 19A",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 6 para. 7(6)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 18(1)(b)(ii)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 8 para. 3(3)(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 11 para. 1(1C)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 20(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 18(1)(b)(i)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 8 para. 3(3)(a)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 2(6)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 8 para. 2(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "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/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 17(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "substituted for Sch. 9 para. 2(1B)(c)",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 2(1B)(c)(d)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 8 para. 2(2)(d)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 18(1ZA)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 8 para. 3(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 12B",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 54(1)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 100(1)(c)(iv) and word",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 12(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 12(9)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 17(5)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 4A and cross-heading",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 6 para. 5(1)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 97(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 11(2)(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 1A(1)(b)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 14(2) Sch. 11 Pt. 2(8)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 12A and cross-heading",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 18(1)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 91F",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 10(5)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 18(1B)(1C)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 8 para. 3(6)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "words substituted",
      "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/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 19(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 2(1B)(a)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 8 para. 2(2)(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 100(2ZA)(2ZB)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 12(5)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 97(2)(b)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 11(2)(a) Sch. 11 Pt. 2(8)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 91A and cross-heading",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 10(1)(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 100(8)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 12(7) Sch. 11 Pt. 2(8)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 11(3)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 16(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 11(5)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 16(3) Sch. 11 Pt. 2(8)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 103(3A)(3B)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 13(1)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 10A(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 15(3)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2005-07-20"
    },
    {
      "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/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 8 para. 3(7)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "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/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 14(5)-(7)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 19A(4BA)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 6 para. 6(1)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 100(3A)(3B)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 12(6)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 2(1E)-(1G)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 8 para. 2(3)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 91C-91E",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 10(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 12(2A)(aa)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 17(3)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "word 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/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 11 Pt. 2(9)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 100(13)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 12(8) Sch. 11 Pt. 2(8)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 2(1B)(b)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 8 para. 2(2)(c)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 10A(1A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 15(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 15(3)(b)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 19(3)(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "word repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 1A(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 11 Pt. 2(8)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 111(5)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 11 Pt. 2(5)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "words added",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 15(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 19(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "words substituted",
      "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/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 8 para. 3(5)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 97(2A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 11(3)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 12(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 17(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 111(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 11 Pt. 2(5)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 18(1)(b)(iii)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 8 para. 3(3)(c)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 91G",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 7 para. 10(6)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 10 para. 2B",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 17(1)(b) Sch. 11 Pt. 2(3)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 10 para. 2A",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 17(1)(b) Sch. 11 Pt. 2(3)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 26 para. 16",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 6 para. 9(1)(b) Sch. 11 Pt. 2(6)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": null
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 85B(6)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 11 Pt. 2(6)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": null
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 11A(4)(c)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 11 Pt. 2(6)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": null
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 84A",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 6 para. 9(1)(a) Sch. 11 Pt. 2(6)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": null
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 19(12)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 11 Pt. 2(6)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": null
    }
  ],
  "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."
}