{
  "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/2026/673",
  "count": 3,
  "effects": [
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Sch. 36 para. 22",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "uksi/2026/673",
        "title": "The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026",
        "provisions": "reg. 11",
        "url": "https://openlegislation.uk/public-service-pension-schemes-rectification-of-unlawful-discrimination-tax-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "s. 164",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "uksi/2026/673",
        "title": "The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026",
        "provisions": "reg. 12",
        "url": "https://openlegislation.uk/public-service-pension-schemes-rectification-of-unlawful-discrimination-tax-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/2004/12",
        "title": "Finance Act 2004",
        "provisions": "Pt. 4",
        "url": "https://openlegislation.uk/finance-act-2004"
      },
      "affecting": {
        "id": "uksi/2026/673",
        "title": "The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026",
        "provisions": "reg. 10",
        "url": "https://openlegislation.uk/public-service-pension-schemes-rectification-of-unlawful-discrimination-tax-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-07-14"
    }
  ],
  "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."
}