{
  "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": "ukpga/2007/3",
  "count": 15,
  "effects": [
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1997/16",
        "title": "Finance Act 1997",
        "provisions": "Sch. 9",
        "url": "https://openlegislation.uk/finance-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1997/16",
        "title": "Finance Act 1997",
        "provisions": "s. 54(1)-(4)",
        "url": "https://openlegislation.uk/finance-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1997/16",
        "title": "Finance Act 1997",
        "provisions": "s. 80(5)(6)",
        "url": "https://openlegislation.uk/finance-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1997/16",
        "title": "Finance Act 1997",
        "provisions": "s. 81",
        "url": "https://openlegislation.uk/finance-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1997/16",
        "title": "Finance Act 1997",
        "provisions": "s. 57",
        "url": "https://openlegislation.uk/finance-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1997/16",
        "title": "Finance Act 1997",
        "provisions": "s. 78",
        "url": "https://openlegislation.uk/finance-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1997/16",
        "title": "Finance Act 1997",
        "provisions": "Sch. 10 para. 5(3)",
        "url": "https://openlegislation.uk/finance-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1997/16",
        "title": "Finance Act 1997",
        "provisions": "Sch. 10 para. 13(3)",
        "url": "https://openlegislation.uk/finance-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1997/16",
        "title": "Finance Act 1997",
        "provisions": "s. 74",
        "url": "https://openlegislation.uk/finance-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 2",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1997/16",
        "title": "Finance Act 1997",
        "provisions": "Sch. 7 para. 12(1)",
        "url": "https://openlegislation.uk/finance-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1997/16",
        "title": "Finance Act 1997",
        "provisions": "Sch. 8",
        "url": "https://openlegislation.uk/finance-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 2",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1997/16",
        "title": "Finance Act 1997",
        "provisions": "s. 75",
        "url": "https://openlegislation.uk/finance-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1997/16",
        "title": "Finance Act 1997",
        "provisions": "s. 55",
        "url": "https://openlegislation.uk/finance-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1997/16",
        "title": "Finance Act 1997",
        "provisions": "Sch. 7 para. 12(2)",
        "url": "https://openlegislation.uk/finance-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1997/16",
        "title": "Finance Act 1997",
        "provisions": "Sch. 10 para. 11",
        "url": "https://openlegislation.uk/finance-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    }
  ],
  "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."
}