{
  "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"
  },
  "direction": "made_to",
  "with": "uksi/2005/1479",
  "count": 3,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 134(2A)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "affecting": {
        "id": "uksi/2005/1479",
        "title": "The Recovery of Taxes etc Due in Other Member States (Amendment of Section 134 of the Finance Act 2002) Regulations 2005",
        "provisions": "reg. 2(3)",
        "url": "https://openlegislation.uk/recovery-of-taxes-etc-due-in-other-member-states-amendment-of-section-134-of-the-finance-act-2002-regulations-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-06-27"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 134(2)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "affecting": {
        "id": "uksi/2005/1479",
        "title": "The Recovery of Taxes etc Due in Other Member States (Amendment of Section 134 of the Finance Act 2002) Regulations 2005",
        "provisions": "reg. 2(2)(a)",
        "url": "https://openlegislation.uk/recovery-of-taxes-etc-due-in-other-member-states-amendment-of-section-134-of-the-finance-act-2002-regulations-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-06-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "s. 134(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "affecting": {
        "id": "uksi/2005/1479",
        "title": "The Recovery of Taxes etc Due in Other Member States (Amendment of Section 134 of the Finance Act 2002) Regulations 2005",
        "provisions": "reg. 2(2)(b)",
        "url": "https://openlegislation.uk/recovery-of-taxes-etc-due-in-other-member-states-amendment-of-section-134-of-the-finance-act-2002-regulations-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-06-27"
    }
  ],
  "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."
}