{
  "legislation": {
    "id": "ukpga/2004/12",
    "title": "Finance Act 2004",
    "short_title": "Finance Act 2004",
    "citation": "2004 c. 12",
    "type": "ukpga",
    "date": "2004-07-22",
    "revised": true,
    "unapplied_effects": 15,
    "url": "https://openlegislation.uk/finance-act-2004",
    "json_url": "https://openlegislation.uk/finance-act-2004.json"
  },
  "direction": "made_to",
  "with": "ukpga/2016/24",
  "count": 52,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 218(5F)-(5I)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 19(5)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 28 para. 16C(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 21(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 28 para. 16C(8)(b)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 21(5)(f)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 28 para. 16C(11)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 21(5)(g)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-04-06"
    },
    {
      "type": "substituted for Sch. 28 para. 16C(4)(5)",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 28 para. 16C(4)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 21(5)(c)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 28 para. 16C(8)(a)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 21(5)(e)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 28 para. 2(8)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 20(4)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 28 para. 16B(3)(c)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 21(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 28 para. 2(5A)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 20(3)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 28 para. 16C(6)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 21(5)(d)(ii)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 28 para. 16C(13)(14)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 21(5)(h)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 28 para. 2(4B)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 20(3)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 28 para. 2(5)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 20(3)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 28 para. 16B(6)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 21(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-04-06"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 28 para. 16C(6)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 21(5)(d)(i)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 28 para. 2(4)(c)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 20(2)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 28 para. 16AA-16AE",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 21(3)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 28 para. 16C(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 21(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 28 para. 16A(1A)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 21(2)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 205A",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 5 para. 1(2)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 282(3)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 19(7)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 29 para. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 5 para. 1(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 29 para. 7(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 5 para. 7(3)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Pt. 4",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 4 para. 1",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 164(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 5 para. 3(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 29 para. 4(2A)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 5 para. 1(5)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 36 para. 17A",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 4 para. 5",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 29 para. 2(10)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 4 para. 28(1)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 280",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 19(6)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 318(1)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 104(1)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "substituted for Sch. 20 para. 4(1)(c)(d)",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 29 para. 4(1)(ca)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 5 para. 1(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 36 para. 20(4)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 4 para. 10(3)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "substituted for s. 218(2)(3)",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 218(2)-(2D)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 19(2)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 29 para. 15(2A)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 5 para. 10(1)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 6 para. 28(3)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 4 para. 28(2)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 36 para. 12(7)-(8B)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 4 para. 6",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Pt. 4",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 4 para. 9(2)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 218(5BC)(5BD)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 19(3)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 280(2)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 5 para. 3(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 36 para. 20(4)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 4 para. 10(7)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 36 para. 12(2A)-(2C)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 4 para. 7",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch.. 29 para. 4(2A)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 5 para. 1(5)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 34 para. 5",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 5 para. 3(1)(d)(ii)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 29 para. 7(1)(aa)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 5 para. 7(2)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 218(5E)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 19(4)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 34 para. 1(3)(ca)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 5 para. 3(1)(d)(i)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch.. 29 para. 4(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 5 para. 1(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 36 para. 14",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 4 para. 4(4)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 272A(7)(a)(ii)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 5 para. 3(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 28 para. 22(2)(a)(aa)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 5 para. 6(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-16"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 28 para. 22(3)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 5 para. 6(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-16"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 28 para. 15(2A)(2B)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 5 para. 6(2)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-16"
    }
  ],
  "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."
}