{
  "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/2017/10",
  "count": 30,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 34 para. 4(5)-(7)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 5(6)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-09"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 34 para. 4(2)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 5(3)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-09"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 169(4A)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 13(5)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-09"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 34 para. 7(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 6",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-09"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 34 para. 3(6)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 4(3)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-09"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 34 para. 9ZB(2)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 7(2)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-09"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 169(8)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 13(8)(b)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-09"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 34 para. 9ZB(4)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 7(3)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-09"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 169(2A)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 13(3)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-09"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 169(8)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 13(8)(a)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-09"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 169(7A)-(7D)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 13(7)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-09"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 255(1)(da)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 16",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-09"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 34 para. 1(6A)-(6F)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-09"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 34 para. 4(3A)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 5(4)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-09"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 34 para. 3(5A)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 4(2)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-09"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 34 para. 4(4)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 5(5)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-09"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 34 para. 4(1)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 5(2)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-09"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 169(4C)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 13(6)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-09"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 34 para. 3(8)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 4(4)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-09"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 169(4ZA)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 13(4)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-03-09"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 254(6)(ba)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 15",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 34 para. 2(2)-(5)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 3(4)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 169(2)(ba)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 13(2)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 244A-244N and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 11",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "Sch. 34 para. 2 becomes Sch. 34 para. 2(1)",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 34 para. 2(1)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 3(2)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 242C-242E",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 3 para. 1(1)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 269(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 17",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 34 para. 2(1)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 3(3)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 32 para. 2A and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 18",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Pt. 4 Ch. 5A",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 14",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    }
  ],
  "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."
}