{
  "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/2010/8",
  "count": 35,
  "effects": [
    {
      "type": "entries repealed",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 7 para. 1",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 10 Pt. 9",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 22(4)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 8 para. 54(4)",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "s. 106 107",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 10 Pt. 1",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "s. 111",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 8 para. 114 Sch. 10 Pt. 2",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "s. 82(2)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 10 Pt. 1",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "s. 118",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 7 para. 88",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 7 para. 8",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 10 Pt. 12",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "s. 27(1)(b)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 10 Pt. 13",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 42(4)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 8 para. 321(5)",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 98",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 8 para. 321(7)",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 14 para. 7(3)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 10 Pt. 12",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 8(1)(3)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 8 para. 54(2)(b)",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 7 para. 3",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 10 Pt. 13",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "s. 152(3)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 10 Pt. 6",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 14 para. 7(5)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 10 Pt. 12",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 8(1)(2)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 8 para. 54(2)(a)",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 42(2A)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 8 para. 321(4)",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "s. 108(1)(2)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 10 Pt. 2",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 7 para. 12",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 10 Pt. 8",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 7 para. 1",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 10 Pt. 13",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 98 Table",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 7 para. 108(3)",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 14 para. 6",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 10 Pt. 12",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "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/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 8 para. 321(2)",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 Pt. 10A",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 7 para. 108(2)",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 25(3)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 8 para. 321(3)",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "word repealed",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 7 para. 1",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 10 Pt. 12",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "s. 79(2)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 10 Pt. 13",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 7 para. 10",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 10 Pt. 11",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 97A",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 8 para. 321(6)",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 59",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "s. 183(2)",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "s. 110",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 8 para. 113 Sch. 10 Pt. 2",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "applied",
      "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/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "s. 256(5)",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "s. 119",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 10 Pt. 13",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "Sch. 18 para. 22(3)(c)(ii)",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 8 para. 54(3)",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1998/36",
        "title": "Finance Act 1998",
        "provisions": "s. 36",
        "url": "https://openlegislation.uk/finance-act-1998"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 7 para. 82 Sch. 10 Pt. 12",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    }
  ],
  "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."
}