{
  "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/2020/14",
  "count": 9,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 36 para. 22(7F)(c) and word",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2020/14",
        "title": "Finance Act 2020",
        "provisions": "s. 108(2)(4)",
        "url": "https://openlegislation.uk/finance-act-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-03-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 36 para. 22(7K)-(7M)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2020/14",
        "title": "Finance Act 2020",
        "provisions": "s. 108(3)(4)",
        "url": "https://openlegislation.uk/finance-act-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-03-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 55A(1)(c) and word",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2020/14",
        "title": "Finance Act 2020",
        "provisions": "Sch. 6 para. 7(b)",
        "url": "https://openlegislation.uk/finance-act-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-04-06"
    },
    {
      "type": "sum substituted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 228ZA(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2020/14",
        "title": "Finance Act 2020",
        "provisions": "s. 22(3)(a)(4)",
        "url": "https://openlegislation.uk/finance-act-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 228ZA(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2020/14",
        "title": "Finance Act 2020",
        "provisions": "s. 22(3)(b)(4)",
        "url": "https://openlegislation.uk/finance-act-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-04-06"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 228ZA(1)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2020/14",
        "title": "Finance Act 2020",
        "provisions": "s. 22(2)(4)",
        "url": "https://openlegislation.uk/finance-act-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-04-06"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 55A(1)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2020/14",
        "title": "Finance Act 2020",
        "provisions": "Sch. 6 para. 7(a)",
        "url": "https://openlegislation.uk/finance-act-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-04-06"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 307",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2020/14",
        "title": "Finance Act 2020",
        "provisions": "Sch. 13 para. 6(3)",
        "url": "https://openlegislation.uk/finance-act-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-07-22"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 60(3A)-(3C)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "ukpga/2020/14",
        "title": "Finance Act 2020",
        "provisions": "Sch. 1 para. 20",
        "url": "https://openlegislation.uk/finance-act-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-04-06"
    }
  ],
  "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."
}