{
  "legislation": {
    "id": "ukpga/2003/14",
    "title": "Finance Act 2003",
    "short_title": "Finance Act 2003",
    "citation": "2003 c. 14",
    "type": "ukpga",
    "date": "2003-07-10",
    "revised": true,
    "unapplied_effects": 11,
    "url": "https://openlegislation.uk/finance-act-2003",
    "json_url": "https://openlegislation.uk/finance-act-2003.json"
  },
  "direction": "made_to",
  "with": "ukpga/2007/11",
  "count": 91,
  "effects": [
    {
      "type": "entries repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 23 para. 31",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 10 para. 14(11)(b)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 1(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 27 Pt. 2(10)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 24 para. 4(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 34(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 39(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 72(11)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 73B",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 75(1)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 108(4)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 76(2)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 58B 58C",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 19(1)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 7 para. 7(5A)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 74(3)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 80(2)(d)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 80(3)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 204(6)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 94(4)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 14(9)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 72(6)(b)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 204(12)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 94(6)(b)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 11 para. 3(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 81(3)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 18",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 27 Pt. 2(9)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 75A-75C",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 71(1)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 81(2A)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 80(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 2(6)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 27 Pt. 2(9)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 12(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 72(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 38 para. 7-14",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 27 Pt. 2(14)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 16 para. 3(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 72(12)(a)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 10(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 27 Pt. 2(7)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 153(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 27 Pt. 2(7)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 7",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 27 Pt. 2(8)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 38 para. 16-20",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 27 Pt. 2(14)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 81(2)(b) and word",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 80(4)(a) Sch. 27 Pt. 4(4)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 24 para. 1(1)(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 34(2)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 17A para. 3(3)(d)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 80(8)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 204(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 94(3)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 20(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 72(7)(b)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 11 para. 2A-2B and cross-headings",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 81(2)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 38 para. 2",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 27 Pt. 2(14)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 24 para. 9(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 34(6)(a)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch.10 para. 2(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 80(7) Sch. 27 Pt. 4(4)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 48(3A)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 75(2)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 72(7)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 75(3)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 9 para. 7-11 and cross-headings",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 77(1)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 47(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 76(1)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 17A para. 8(3)(d)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 80(8)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 13",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 72(5) Sch. 27 Pt. 4(1)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 5(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 27 Pt. 2(9)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 17A para. 4(3)(d)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 80(8)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 81A(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 80(5)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 204(12)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 94(6)(a)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 24 para. 9(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 34(6)(b) Sch. 27 Pt. 2(5)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 1(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 27 Pt. 2(7)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 204 heading",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 94(7)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 38 para. 21(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 27 Pt. 2(14)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 24 para. 5",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 34(5)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 205(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 94(8)(a)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 204(1)(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 94(2)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 13(6)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 27 Pt. 2(7)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 153(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 27 Pt. 2(11)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 12(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 72(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 27 Pt. 2(9)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 12(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 72(4)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 19",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 27 Pt. 2(9)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 6(7)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 27 Pt. 2(7)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 26",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 27 Pt. 2(10)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 9",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 27 Pt. 2(7)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 9 para. 2(4A)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 78",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 114(5)(6)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 19(2)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 86(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 80(6)(b)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 1(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 27 Pt. 2(7)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 20(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 72(7)(a)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 23 para. 30",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 10 para. 14(11)(a)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 9(4)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 27 Pt. 6(3)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 76(3)(b) and word",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 80(2) Sch. 27 Pt. 4(4)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 30-32",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 27 Pt. 2(10)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 14(1)(b)(4)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 72(6)(a) Sch. 27 Pt. 4(1)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 76(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 80(2) Sch. 27 Pt. 4(4)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 204(13)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 95(6)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 205(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 94(8)(b)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 24 para. 3",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 34(3)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 14 cross-heading",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 72(6)(b) Sch. 27 Pt. 4(1)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 204(8)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 94(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 38 para. 3",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 27 Pt. 2(14)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 38 para. 5",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 27 Pt. 2(14)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 27A",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 72(9)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 24 para. 4(1)(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 34(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 72A(8)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 75(3)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 20(4)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 27 Pt. 2(9)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 2(4)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 27 Pt. 2(9)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 73(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 75(3)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 148(5A)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 53(12)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 22",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 27 Pt. 6(1)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 86(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 80(6)(a)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 71A(8)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 75(3)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 204(8)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 94(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 20(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 72(8)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 36",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 72(10)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 13 Pt. 7",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 22 para. 16 Sch. 27 Pt. 5(1)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-11-08"
    }
  ],
  "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."
}