{
  "legislation": {
    "id": "ukpga/2000/17",
    "title": "Finance Act 2000",
    "short_title": "Finance Act 2000",
    "citation": "2000 c. 17",
    "type": "ukpga",
    "date": "2000-07-28",
    "revised": true,
    "unapplied_effects": 12,
    "url": "https://openlegislation.uk/finance-act-2000",
    "json_url": "https://openlegislation.uk/finance-act-2000.json"
  },
  "direction": "made_to",
  "with": "ukpga/2002/23",
  "count": 67,
  "effects": [
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 20 para. 6",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 13 para. 5(3)(c)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 20(7)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 125(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "ceases to have effect",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 23",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 29 para. 117 128(4)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "restricted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 20",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 13 para. 17(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "substituted for Sch. 20 para. 12(b)",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 20 para. 12(b)(c)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 15 para. 5",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 149A and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 124",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 12 Pt. 3 para. 18(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 38(4)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 20 para. 8(2)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 15 para. 4",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 20(7)(c) and word",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 4",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 15 para. 85(1)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 8 para. 5",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "modified by 1992 c. 12 Sch. 7AB para. 10 (as inserted)",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 22 para. 67(2)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 7",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 141A and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 128(1)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 8 para. 96(2)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 39(4)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 20 para. 5",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 12 para. 17(b)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 20 para. 4",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 12 para. 17(a)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 101(iv) and word",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 127(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 101(ii)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 127(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 12 Pt. 3 para. 12(2)(za)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 38(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 20 para. 1(3A)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 15 para. 2(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 19(4A)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 126(1)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 20 para. 5(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 15 para. 82(1)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 9 para. 6(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 20 para. 17",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 13 para. 17(5)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 15 para. 71(1)(b)(ii)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 9 para. 6(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 22 para. 50(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 20 para. 5(1A)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 15 para. 3(b)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 23 para. 3(3)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 103(4)(f)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 15 para. 29(4)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 103(4)(f)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 20 para. 6(1)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 103(4)(f)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 23 para. 3(1)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 103(4)(f)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 20 para. 25(1)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 20 para. 1(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 15 para. 2(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "s. 106",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 29 para. 20 21",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 23 para. 2(1)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 103(4)(f)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 14 para. 22(4)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 103(4)(f)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 20 para. 10(2)(b)(ii)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 103(4)(f)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 23 para. 5",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 30 para. 24(3)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 15 para. 93(7)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 9 para. 6(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 20 para. 2",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 13 para. 5(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 20 para. 25(1)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 103(4)(f)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 15 para. 29(4)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 20(7)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 125(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 15 para. 96(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 9 para. 6(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 8 para. 95(6)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 39(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 22 para. 63(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 27 para. 23(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 22 para. 63(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 23(3)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 23 para. 3(5)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 103(4)(f)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 20 para. 5",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 13 para. 5(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 20 para. 10(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 103(4)(f)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 22 para. 50(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 27 para. 23(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 15 para. 93(7)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 9 para. 6(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 8 para. 94",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 39(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "excluded by 1992 c. 12 Sch. 7AC para. 4(4) (as inserted)",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 15 para. 85",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 8 para. 1",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 15 para. 84(1)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 8 para. 5",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 20 para. 6",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 12 para. 17(c)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 15 para. 96(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 9 para. 6(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "word repealed",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 20 para. 12(a)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 12 Pt. 2 para. 7A 7B and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 38(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 20A 20B and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 123(1)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 29 para. 41-43",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 22 para. 50(2)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 23 para. 23(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 20 para. 8",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 13 para. 5(3)(d)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 8 para. 127(4)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 39(5)(8)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 8 para. 128(2)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 39(6)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 14 para. 22(4)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 40 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2002-07-24"
    }
  ],
  "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."
}