{
  "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_by",
  "with": "ukpga/1996/8",
  "count": 44,
  "effects": [
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 7 para. 17",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 43 Pt. 5(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 13 para. 7",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 39 para. 5(2)(a) Sch. 43 Pt. 3(16)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 42(1)(a)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 187",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 12(2)(a)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 37 para. 3(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 12(7A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 37 para. 3(6)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 13 para. 14 heading",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 39 para. 5(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 18(3C)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 37 para. 5(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 6A(1)(d)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 41 para. 4(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 18(2C)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 37 para. 5(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "word repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 2(6)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 37 para. 2(3) Sch. 43 Pt. 3(13)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 13 para. 2",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 39 para. 2 Sch. 43 Pt. 3(16)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 13 para. 1(3)(a)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 39 para. 1(3) Sch. 43 Pt. 3(16)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "substituted for Sch. 9 para. 12(2A)(a)",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 12(2A)(a)(aa)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 37 para. 3(4)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 13 para. 9A",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 39 para. 5(2)(b) Sch. 43 Pt. 3(16)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 15(3)(b)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 38 para. 19 Sch. 43 Pt. 3(15)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 13 para. 15(1)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 39 para. 4",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 11 para. 4(16)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 8(3)(b) Sch. 43 Pt. 3(12)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 6A(2)(a)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 41 para. 4(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "substituted for Sch. 9 para. 6A(3)",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 6A(3)(4)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 41 para. 4(4)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 12(2)(b)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 37 para. 3(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 12(6)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 37 para. 3(5)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 13 para. 1(4)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 39 para. 1(4) Sch. 43 Pt. 3(16)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 17(8)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 37 para. 4(1)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 13 para. 6(3)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 39 para. 5(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 11 para. 2(2A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 3(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 2(5A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 37 para. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 42(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "s. 187",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 13 para. 14A and cross-heading",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 39 para. 3",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 13 para. 14(4)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 39 para. 5(3)(c) Sch. 43 Pt. 3(16)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "word repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 13 para. 14(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 39 para. 5(3)(b) Sch. 43 Pt. 3(16)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "word repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 11 para. 4(2)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 33 para. 8(3)(a) Sch. 43 Pt. 3(12)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 6 para. 26",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 43 Pt. 3(12)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 15(3A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 38 para. 18(3)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 6A(1)(b)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 41 para. 4(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 15 para. 8(6)(c)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 27 para. 8(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "word repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 13 para. 14(3)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 39 para. 5(3)(b) Sch. 43 Pt. 3(16)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 13 para. 11",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 39 para. 5(2)(c) Sch. 43 Pt. 3(16)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 6A(1)(a)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 41 para. 4(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 15 para. 8(6)(c)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 27 para. 8(a)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 13 para. 6(4)-(6)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 39 para. 5(1)(b) Sch. 43 Pt. 3(16)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "s. 100(2A)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 38 para. 14",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 15(3)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 38 para. 18(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 13 para. 1(2)(b)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 39 para. 1(2)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1996/8",
        "title": "Finance Act 1996",
        "provisions": "Sch. 9 para. 6A(2)(b)",
        "url": "https://openlegislation.uk/finance-act-1996"
      },
      "affecting": {
        "id": "ukpga/2003/14",
        "title": "Finance Act 2003",
        "provisions": "Sch. 41 para. 4(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-07-10"
    }
  ],
  "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."
}