{
  "legislation": {
    "id": "ukpga/2002/23",
    "title": "Finance Act 2002",
    "short_title": "Finance Act 2002",
    "citation": "2002 c. 23",
    "type": "ukpga",
    "date": "2002-07-24",
    "revised": true,
    "unapplied_effects": 4,
    "url": "https://openlegislation.uk/finance-act-2002",
    "json_url": "https://openlegislation.uk/finance-act-2002.json"
  },
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  "count": 5,
  "effects": [
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 135(2)-(5)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "affecting": {
        "id": "ukpga/2005/11",
        "title": "Commissioners for Revenue and Customs Act 2005",
        "provisions": "Sch. 4 para. 95(1)(b)",
        "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-18"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 135(1)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "affecting": {
        "id": "ukpga/2005/11",
        "title": "Commissioners for Revenue and Customs Act 2005",
        "provisions": "Sch. 4 para. 95(1)(a)",
        "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-18"
    },
    {
      "type": "words substituted",
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        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 135(10)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "affecting": {
        "id": "ukpga/2005/11",
        "title": "Commissioners for Revenue and Customs Act 2005",
        "provisions": "Sch. 2 para. 12(1)",
        "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-18"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 13 para. 26",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "affecting": {
        "id": "ukpga/2005/11",
        "title": "Commissioners for Revenue and Customs Act 2005",
        "provisions": "Sch. 4 para. 96 Sch. 5",
        "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005"
      },
      "applied": true,
      "requires_applied": true,
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    },
    {
      "type": "words substituted",
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        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 135(10)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "affecting": {
        "id": "ukpga/2005/11",
        "title": "Commissioners for Revenue and Customs Act 2005",
        "provisions": "Sch. 4 para. 95(1)(c)",
        "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-18"
    }
  ],
  "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."
}