{
  "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/2012/14",
  "count": 112,
  "effects": [
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 15(3)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 5(4)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 101(2)(a)(iiia)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 30 para. 14(c)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 20A(4)(a)(i)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 21(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 22 para. 54(2)-(5)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 20 para. 19(3)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 147",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 30 para. 16(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 43A 43B and cross-headings",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 30 para. 11",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 42(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 30 para. 10(a)(i)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para 42(1) Table",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 30 para. 20(c)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 4(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 30 para. 3",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 101(2)(a)(ii)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 30 para. 14(a)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 45A(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 30 para. 1(1)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 39(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 12",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 42A(5) Table",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 14(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 40(4)(5)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 13(3)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "s. 130",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 39 para. 6(1)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 42B-42D",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 15",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 15(3A)-(3D)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 5(5)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 42(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 30 para. 10(a)(iii)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para 52A-52F and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 31 para. 9",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 47(1)(h) and word",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 31 para. 6(d)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 49(8)(c) and word",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 31 para. 8(4)(c)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 49(8)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 31 para. 8(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 34(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 11(a)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 39(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 30 para. 9",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "substituted for Sch. 22 para. 57(4)",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 22 para. 57(4)(4A)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 20 para. 20(3)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 6(4)(a)(ii)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 21(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 42A(3)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 14(4)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 48(5)(f) and word",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 31 para. 7(4)(d)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 14(6)-(9)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 4",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 22 para. 54(1)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 20 para. 19(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 47(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 31 para. 6(a)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 42A(7)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 14(8)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 101(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 30 para. 14(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "s. 131(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 39 para. 6(2)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 42(1ZA)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 30 para. 10(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para 45(1)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 31 para. 3",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 15(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 5(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 147",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 30 para. 16(a)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para 42(1)(ba)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 30 para. 20(a)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 48(5)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 31 para. 7(4)(c)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 22 para. 79A",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "s. 24(8)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 40(1)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 13(2)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 34(4)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 11(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 48(4)(c)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 31 para. 7(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 62(1)(ca)(cb)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 30 para. 13",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para 45B(2)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 31 para. 4",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 48(3)(c)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 31 para. 7(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 28A and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 9",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 62(1)(ba)-(bc)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 16",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 49(7)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 31 para. 8(3)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "s. 127(4)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 39 para. 5(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 45A",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 30 para. 12",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 48(4)(e) and word",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 31 para. 7(3)(c)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 42A(5)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 20(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 43B(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 30 para. 21",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 22 para. 54(1)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 20 para. 19(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 6(2A)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 30 para. 5",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 47(1)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 31 para. 6(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 47 heading",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 31 para. 5",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 6(1A)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 3(2)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para 137(1)(fa)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 31 para. 10",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 42A(6)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 14(7)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para 44(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 31 para. 2",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 42A(5)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 20(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 29(8)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 10",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 48(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 31 para. 7(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 26(3A)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 8",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 14(3A)(a)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 30 para. 6",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 6(2A)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 3(3)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 42A(5A)-(5C)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 14(6)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para 45B(6)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 31 para. 4",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 48(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 31 para. 7(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para 44(2A)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 31 para. 2",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 4(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 2",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 24(4A)(4B)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 7",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 146(3)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 30 para. 15",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 15A(1)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 6",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 20A(1)(e) and word",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 21(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para 44(2C)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 31 para. 2",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 22 para. 57(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 20 para. 20(2)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 42A(5)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 20(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 42A(2A)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 14(3)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 18A",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 30 para. 7",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 15(4)(za)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 5(6)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 49(8)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 31 para. 8(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 15(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 5(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 47(1)(g)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 31 para. 6(c)(ii)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 47(1)(g)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 31 para. 6(c)(i)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 34(4)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 30 para. 8(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 42A(5) Table",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 14(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 48(3)(c)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 31 para. 7(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 15(1)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 5(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 34(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 30 para. 8(a)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 48(5)(c)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 31 para. 7(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 42A(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 14(2)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para 42(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 30 para. 20(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 5(3)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 30 para. 4",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 42(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 30 para. 10(a)(ii)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 15(1)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 5(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 22 para. 54(1)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 20 para. 19(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 15(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 5(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 20A(1)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 21(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "s. 108",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(j)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 49(3)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 31 para. 8(2)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "s. 109",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(j)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 5(3)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 22(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 149A",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 22(2)(d)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 20B",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 22(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 24(2)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 22(2)(c)(i)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 24(2)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 22(2)(c)(iii)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 20A",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 22(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2000/17",
        "title": "Finance Act 2000",
        "provisions": "Sch. 6 para. 24(2)",
        "url": "https://openlegislation.uk/finance-act-2000"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 32 para. 22(2)(c)(ii)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    }
  ],
  "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."
}