{
  "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,
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    "url": "https://openlegislation.uk/finance-act-2003",
    "json_url": "https://openlegislation.uk/finance-act-2003.json"
  },
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  "with": "ukpga/2025/8",
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      },
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        "provisions": "Sch. 4A para. 3(1)(a)",
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      },
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        "title": "Finance Act 2025",
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      },
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    },
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      "type": "amendment to earlier affecting provision 2020 c. 15, s. 1",
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      },
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      },
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    },
    {
      "type": "words substituted",
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        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 4ZA para. 1(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
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        "provisions": "s. 51(1)(2)",
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    {
      "type": "amendment to earlier affecting provision 2023 c. 2, s. 1",
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        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2025/8",
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        "provisions": "s. 50(2)(3)",
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      },
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    {
      "type": "amendment to earlier affecting provision 2020 c. 15, s. 1A",
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        "title": "Finance Act 2003",
        "provisions": "s. 44(8)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 52(3)",
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        "provisions": "s. 74(1A)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "affecting": {
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        "url": "https://openlegislation.uk/finance-act-2025"
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      "in_force_date": "2025-03-20"
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        "provisions": "s. 44(8)",
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      },
      "affecting": {
        "id": "ukpga/2025/8",
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        "provisions": "s. 52(5)",
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      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    }
  ],
  "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."
}