{
  "legislation": {
    "id": "ukpga/1997/16",
    "title": "Finance Act 1997",
    "short_title": "Finance Act 1997",
    "citation": "1997 c. 16",
    "type": "ukpga",
    "date": "1997-03-19",
    "revised": true,
    "unapplied_effects": 2,
    "url": "https://openlegislation.uk/finance-act-1997",
    "json_url": "https://openlegislation.uk/finance-act-1997.json"
  },
  "direction": "made_to",
  "with": "asp/2002/17",
  "count": 2,
  "effects": [
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1997/16",
        "title": "Finance Act 1997",
        "provisions": "s. 52(2)(a)",
        "url": "https://openlegislation.uk/finance-act-1997"
      },
      "affecting": {
        "id": "asp/2002/17",
        "title": "Debt Arrangement and Attachment (Scotland) Act 2002",
        "provisions": "Sch. 3 para. 26(a)",
        "url": "https://openlegislation.uk/debt-arrangement-and-attachment-scotland-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-12-30"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1997/16",
        "title": "Finance Act 1997",
        "provisions": "s. 52(3)",
        "url": "https://openlegislation.uk/finance-act-1997"
      },
      "affecting": {
        "id": "asp/2002/17",
        "title": "Debt Arrangement and Attachment (Scotland) Act 2002",
        "provisions": "Sch. 3 para. 26(b)",
        "url": "https://openlegislation.uk/debt-arrangement-and-attachment-scotland-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-12-30"
    }
  ],
  "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."
}