{
  "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/2007/3186",
  "count": 19,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 29 para. 85B-85D and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "affecting": {
        "id": "uksi/2007/3186",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007",
        "provisions": "Sch. 3 para. 5",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-11-29"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 26 para. 30A(8)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "affecting": {
        "id": "uksi/2007/3186",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007",
        "provisions": "Sch. 1 para. 20(3)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-11-29"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 29 para. 88(1)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "affecting": {
        "id": "uksi/2007/3186",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007",
        "provisions": "Sch. 2 para. 13",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-11-29"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 29 para. 85A and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "affecting": {
        "id": "uksi/2007/3186",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007",
        "provisions": "Sch. 2 para. 11",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-11-29"
    },
    {
      "type": "substituted for Sch. 29 para. 87(1)",
      "affected": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 29 para. 87(1)-(1D)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "affecting": {
        "id": "uksi/2007/3186",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007",
        "provisions": "Sch. 1 para. 22(2)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-11-29"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 29 para. 85(5)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "affecting": {
        "id": "uksi/2007/3186",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007",
        "provisions": "Sch. 1 para. 21(4)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-11-29"
    },
    {
      "type": "substituted for Sch. 26 para. 30B",
      "affected": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 26 para. 30B 30C and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "affecting": {
        "id": "uksi/2007/3186",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007",
        "provisions": "Sch. 2 para. 10",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-11-29"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 26 para. 30G-30I and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "affecting": {
        "id": "uksi/2007/3186",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007",
        "provisions": "Sch. 3 para. 4",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-11-29"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 29 para. 127(1)(b)(iii)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "affecting": {
        "id": "uksi/2007/3186",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007",
        "provisions": "Sch. 1 para. 24(b)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-11-29"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 29 para. 127(1)(b)(ii)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "affecting": {
        "id": "uksi/2007/3186",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007",
        "provisions": "Sch. 1 para. 24(a)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-11-29"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 26 para. 30A(5A)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "affecting": {
        "id": "uksi/2007/3186",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007",
        "provisions": "Sch. 1 para. 20(2)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-11-29"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 29 para. 87 heading",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "affecting": {
        "id": "uksi/2007/3186",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007",
        "provisions": "Sch. 1 para. 22(4)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-11-29"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 29 para. 58(6)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "affecting": {
        "id": "uksi/2007/3186",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007",
        "provisions": "Sch. 1 para. 23",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-11-29"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 29 para. 85(4)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "affecting": {
        "id": "uksi/2007/3186",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007",
        "provisions": "Sch. 1 para. 21(3)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-11-29"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 29 para. 85 heading",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "affecting": {
        "id": "uksi/2007/3186",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007",
        "provisions": "Sch. 1 para. 21(5)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-11-29"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 26 para. 30D-30F and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "affecting": {
        "id": "uksi/2007/3186",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007",
        "provisions": "Sch. 1 para. 19",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-11-29"
    },
    {
      "type": "substituted for Sch. 29 para. 85(1)",
      "affected": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 29 para. 85(1)-(1D)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "affecting": {
        "id": "uksi/2007/3186",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007",
        "provisions": "Sch. 1 para. 21(2)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-11-29"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 29 para. 87(7)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "affecting": {
        "id": "uksi/2007/3186",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007",
        "provisions": "Sch. 1 para. 22(3)",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-11-29"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2002/23",
        "title": "Finance Act 2002",
        "provisions": "Sch. 29 para. 88(5)",
        "url": "https://openlegislation.uk/finance-act-2002"
      },
      "affecting": {
        "id": "uksi/2007/3186",
        "title": "The Corporation Tax (Implementation of the Mergers Directive) Regulations 2007",
        "provisions": "Sch. 2 para. 13",
        "url": "https://openlegislation.uk/corporation-tax-implementation-of-the-mergers-directive-regulations-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-11-29"
    }
  ],
  "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."
}