{
  "legislation": {
    "id": "ukpga/1997/16",
    "title": "Finance Act 1997",
    "short_title": "Finance Act 1997",
    "citation": "1997 c. 16",
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  ],
  "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."
}