{
  "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/2006/25",
  "count": 32,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 12(2C)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 19(4)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 85C",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 12(1)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "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/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 19(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 91A(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 13(3)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 91D(2A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 15(3)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "ceased to have effect",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 160",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 143",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 91D(8)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 15(5)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 100(1B)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 17(3)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "modified by 1988 c. 1 s. 774D(7) (as inserted)",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 19",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 6(1)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "modified by 1988 c. 1 s. 774B(5)(a) (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/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 6(1)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 91D(7)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 15(4)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 42(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 170(1)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 91A(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 13(2)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 91B(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 14(3)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 136(2)(d)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 91B(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 14(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 91A(5)(b)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 13(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 91B(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 14(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 103(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 18(2) Sch. 26 Pt. 3(12)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 85A(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 11(2)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 81(2)(c) and words",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 10(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "word repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 81(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 10(2)(a) Sch. 26 Pt. 3(12)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 100(1A)(e)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 17(2)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 30",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 143 Sch. 26 Pt. 4",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 91A(5)(a)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 13(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 15(2)(b)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 20(2)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 12(2B)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 19(3)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 91A(5A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 13(5)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "word 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/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 170(1)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 91D(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 15(2)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 93C",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 16(1)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words substituted",
      "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/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 19(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    }
  ],
  "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."
}