{
  "legislation": {
    "id": "ukpga/1998/36",
    "title": "Finance Act 1998",
    "short_title": "Finance Act 1998",
    "citation": "1998 c. 36",
    "type": "ukpga",
    "date": "1998-07-31",
    "revised": true,
    "unapplied_effects": 4,
    "url": "https://openlegislation.uk/finance-act-1998",
    "json_url": "https://openlegislation.uk/finance-act-1998.json"
  },
  "direction": "made_to",
  "with": "ukpga/2006/25",
  "count": 31,
  "effects": [
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 10(3)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 3 para. 2(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/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 25(1)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 71(2)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 10(2)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 3 para. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 83M",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 3 para. 7",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "applied by 1992 c. 12 s. 184I(6) (as inserted)",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 44(2)(3)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 71(1)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "s. 137(2)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 26 Pt. 3(9)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "s. 137(5)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 26 Pt. 3(9)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 10(2B)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 3 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 42",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 71(3)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "s. 137(1)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 26 Pt. 3(9)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 13 para. 2",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 26 Pt. 3(16)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 Pt. 9C title",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 3 para. 9",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 83B(1)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 3 para. 4(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 77A and cross-heading",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 1 para. 8",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 83A",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 3 para. 3",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "s. 73(5)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 26 Pt. 3(16)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 83E(1)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 3 para. 4(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/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 83R(1)(a)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 3 para. 8",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 83D",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 3 para. 4(c)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 Pt. 9BA",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 3 para. 6",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 Pt. 9A title",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 3 para. 5",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "s. 73(6)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 26 Pt. 3(16)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 24",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 26 Pt. 3(9)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "applied by 1988 c. 1, Sch. 19C para. 14(2) 15(3) (as inserted)",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 74",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 19",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 8(1)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 26(7) Sch. 26 Pt. 3(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/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 83C",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 3 para. 4(b)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 Pt. 9D",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 5 para. 29",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-01-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 52(5)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 5 para. 28(c)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-01-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 52(5)(ae)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 5 para. 28(b)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-01-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 52(2)(bd)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 5 para. 28(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-01-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 10(4)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 5 para. 27",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-01-01"
    }
  ],
  "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."
}