{
  "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/2012/14",
  "count": 4,
  "effects": [
    {
      "type": "substituted",
      "affected": {
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        "title": "Finance Act 1997",
        "provisions": "s. 10(3AA)",
        "url": "https://openlegislation.uk/finance-act-1997"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 24 para. 48",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1997/16",
        "title": "Finance Act 1997",
        "provisions": "s. 11(2) Table",
        "url": "https://openlegislation.uk/finance-act-1997"
      },
      "affecting": {
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        "title": "Finance Act 2012",
        "provisions": "s. 193(1)",
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      },
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        "url": "https://openlegislation.uk/finance-act-1997"
      },
      "affecting": {
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        "title": "Finance Act 2012",
        "provisions": "Sch. 24 para. 56",
        "url": "https://openlegislation.uk/finance-act-2012"
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      "applied": true,
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    {
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        "provisions": "s. 67",
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      },
      "affecting": {
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      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    }
  ],
  "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."
}