{
  "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/2008/9",
  "count": 120,
  "effects": [
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 58C(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 93(6)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "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. 58C(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 93(6)(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 58B(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 93(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 58C(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 93(4)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-07-19"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 34",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 14 para. 17(l)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 3",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 17 para. 3(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 9 para. 10(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 95(9)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 6 para. 12",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 95(6)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 29 para. 5",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 2 para. 55(f)(ii)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 5 para. 9(2A)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 95(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 6 para. 5(4)(a)(i) and word",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 95(4)(a)s. 95(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 7 para. 3(5)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 96(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 10(8)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 31 para. 5",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 26(9)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 31 para. 4",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 79(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 30 para. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 122",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 30 para. 5(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 7 para. 4(5)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 96(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 79(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 94(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 10 para. 36(5A)(d)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 30 para. 7",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 17A para. 3(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 30 para. 14",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 19(2B)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 95(11)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 17A para. 4(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 30 para. 14",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 81B(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 30 para. 3",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 11 heading",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 30 para. 11",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 5 para. 9 heading",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 95(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 16 para. 6(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 30 para. 13(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 152(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 16 para. 8(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 6 para. 9(4)(a)(i) and word",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 95(4)(c)s. 95(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 26(8)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 31 para. 9(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 12A and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 31 para. 6",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 7 para. 4A(3A)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 96(5)(d)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 166",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 76(6)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 29 para. 3",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 146",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 7 para. 4ZA and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 96(4)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 17A para. 3(5)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 30 para. 14",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 73AB",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 155(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 26 para. 3(2)(d)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 16 para. 9(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 11 Pt. 1",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 30 para. 8",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 5 para. 9(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 95(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 58C(2)(d)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 93(5)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 26 para. 5A and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 16 para. 9(4)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 103(4)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 30 para. 4(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 17A para. 18A(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 95(12)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 14(3A)-(3C)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 31 para. 1(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 103(5)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 30 para. 4(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 11 para. 4(A1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 30 para. 9(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 163(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 114(c)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 17A(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 31 para. 8",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 23(3)(c)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 95(11)(c)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 9 para. 12 and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 95(10)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 9 para. 11(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 95(9)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 8 para. 3(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 95(7)(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 122",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 30 para. 5(4)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 5 para. 9(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 95(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 14(5)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 31 para. 1(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 8 para. 3(5)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 95(7)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 9 para. 10(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 95(9)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 40 para. 2(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 32 para. 21",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 7 para. 4(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 96(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 5 para. 9(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 95(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 15(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 31 para. 2",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 6(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 17 para. 18(5)(e)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 29 para. 6(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 146",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 11 para. 4(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 30 para. 9(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 6 para. 5(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 95(4)(a)s. 95(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 6 para. 13",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 30 para. 6",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "substituted for s. 77",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 77 77A",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 94(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 11 para. 4(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 30 para. 9(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 6 para. 6(6)(a)(i) and word",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 95(4)(b)s. 95(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 12 para. 5(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 137(6)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 16(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 31 para. 3",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 138(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 47(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 16 para. 6(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 30 para. 13(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 122",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 30 para. 5(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 12 para. 7 and heading",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 44 para. 10",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 11(2B)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 95(11)(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 6 para. 10(6)(a)(i) and word",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 95(4)(d)s. 95(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 7 para. 4A(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 96(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 26 para. 3(2)(f) and word",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 16 para. 9(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 79(3)(b) and word",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 30 para. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 14(5A)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 31 para. 1(4)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 79(6)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 30 para. 2(4)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 26(8)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 31 para. 9(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 26 para. 4(5)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 16 para. 9(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 7 para. 4A(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 96(5)(c)(i)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 12 para. 5(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 137(6)(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 79(5)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 30 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 17A para. 18A(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 95(12)(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "s. 152 renumbered as s. 152(1)",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 152(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 16 para. 8(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 160",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 2 para. 55(f)(i)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 14(5)(c) and word",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 31 para. 1(3)(c)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 7 para. 4A(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 96(5)(c)(ii)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 6 para. 6(6)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 95(4)(b)s. 95(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 16 para. 6(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 30 para. 13(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 6 para. 10(6)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 95(4)(d)s. 95(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 23 para. 21(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 49(7)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 9 para. 4B and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 95(8)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 6 para. 9(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 95(4)(c)s. 95(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "entry omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 122",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 30 para. 5(5)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 11 para. 4(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 30 para. 9(4)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 29 para. 6(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 146",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 17A para. 4(4A)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 30 para. 14",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 18(8)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 31 para. 7",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 7 para. 4(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 96(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 26 para. 3(3)(4)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 16 para. 3(1)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 11 Pt. 3",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 30 para. 10",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 165",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 76(6)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 23 para. 22C(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 49(8)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 38 para. 6",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 66(4)(j)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 8(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 30 para. 12",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 7 para. 4A(1A)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 96(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 73A heading",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 155(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 5 para. 9A and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 95(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 15 para. 14(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 31 para. 1(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 171",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 14 para. 17(l)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 17A para. 18A(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 95(12)(c)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2008-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 10 para. 8",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 40 para. 21(k)(ii)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 192(8)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 40 para. 21(k)(i)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 12 para. 3",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 43 para. 16",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-11-23"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 12 para. 1A",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 43 para. 9",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2014-04-06"
    }
  ],
  "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."
}