{
  "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"
  },
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  "with": "uksi/2023/912",
  "count": 8,
  "effects": [
    {
      "type": "amendment to earlier affecting provision S.I. 2023/113, reg. 8",
      "affected": {
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        "title": "Finance Act 2004",
        "provisions": "s. 237B",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "uksi/2023/912",
        "title": "The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023",
        "provisions": "reg. 23(c)",
        "url": "https://openlegislation.uk/public-service-pension-schemes-rectification-of-unlawful-discrimination-tax-no-2-regulations-2023"
      },
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      "requires_applied": true,
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    },
    {
      "type": "amendment to earlier affecting provision S.I. 2023/113, reg. 26(2)",
      "affected": {
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        "title": "Finance Act 2004",
        "provisions": "s. 164(1)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "uksi/2023/912",
        "title": "The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023",
        "provisions": "reg. 28(a)",
        "url": "https://openlegislation.uk/public-service-pension-schemes-rectification-of-unlawful-discrimination-tax-no-2-regulations-2023"
      },
      "applied": true,
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    },
    {
      "type": "amendment to earlier affecting provision S.I. 2023/113, reg. 8",
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        "title": "Finance Act 2004",
        "provisions": "s. 237B",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "uksi/2023/912",
        "title": "The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023",
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      },
      "applied": true,
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    },
    {
      "type": "restricted",
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        "title": "Finance Act 2004",
        "provisions": "s. 235(5A)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "uksi/2023/912",
        "title": "The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023",
        "provisions": "reg. 7(2)(b)",
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      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-09-14"
    },
    {
      "type": "amendment to earlier affecting provision S.I. 2023/113, reg. 9",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 237B",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "uksi/2023/912",
        "title": "The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023",
        "provisions": "reg. 24",
        "url": "https://openlegislation.uk/public-service-pension-schemes-rectification-of-unlawful-discrimination-tax-no-2-regulations-2023"
      },
      "applied": true,
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      "in_force_date": "2023-09-14"
    },
    {
      "type": "excluded",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 264",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "uksi/2023/912",
        "title": "The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023",
        "provisions": "reg. 40(1)",
        "url": "https://openlegislation.uk/public-service-pension-schemes-rectification-of-unlawful-discrimination-tax-no-2-regulations-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-09-14"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 164(1)",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "uksi/2023/912",
        "title": "The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023",
        "provisions": "reg. 9(2) 11(2) 16(2) 19(2)",
        "url": "https://openlegislation.uk/public-service-pension-schemes-rectification-of-unlawful-discrimination-tax-no-2-regulations-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-09-14"
    },
    {
      "type": "amendment to earlier affecting provision S.I. 2023/113, reg. 8",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 237BA",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "uksi/2023/912",
        "title": "The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023",
        "provisions": "reg. 23(b)",
        "url": "https://openlegislation.uk/public-service-pension-schemes-rectification-of-unlawful-discrimination-tax-no-2-regulations-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-09-14"
    }
  ],
  "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."
}