{
  "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": "uksi/2005/2899",
  "count": 1,
  "effects": [
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 97(1)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "uksi/2005/2899",
        "title": "The Exemption From Income Tax For Certain Interest and Royalty Payments (Amendment to Section 97(1) of the Finance Act 2004 and Section 757(2) of the Income Tax (Trading and Other Income) Act 2005) Order 2005",
        "provisions": "art. 2",
        "url": "https://openlegislation.uk/exemption-from-income-tax-for-certain-interest-and-royalty-payments-amendment-to-section-971-of-the-finance-act-2004-and-section-7572-of-the-income-tax-trading-and-other-income-act-2005-order-2005"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2005-11-08"
    }
  ],
  "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."
}