{
  "legislation": {
    "id": "ukpga/2005/7",
    "title": "Finance Act 2005",
    "short_title": "Finance Act 2005",
    "citation": "2005 c. 7",
    "type": "ukpga",
    "date": "2005-04-07",
    "revised": true,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/finance-act-2005",
    "json_url": "https://openlegislation.uk/finance-act-2005.json"
  },
  "direction": "made_to",
  "with": "ukpga/2006/25",
  "count": 55,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 83(3)(e) and words",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 101(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 84(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 101(5)(b) Sch. 26 Pt. 3(19)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 83(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 101(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 83(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 101(2)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 84(3)(d)(ii) and word",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 101(5)(a)(ii) Sch. 26 Pt. 3(19)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 83(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 101(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 84(3)(d)(i)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 101(5)(a)(i)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "word repealed",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 83(3)(c)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 101(3)(a) Sch. 26 Pt. 3(19)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 25(3)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 13 para. 35(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 30(1A)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 12 para. 48(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 37(1)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 13 para. 35(2)(d)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 43(4)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 13 para. 35(6)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 42(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 13 para. 35(5) Sch. 26 Pt. 3(15)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 23(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 13 para. 35(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-04-06"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 27(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 13 para. 35(4)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 25(3)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 13 para. 35(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 25(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 13 para. 35(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 37(7)-(9)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 12 para. 48(4)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-04-06"
    },
    {
      "type": "substituted for words",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 35(4)(a)-(c)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 12 para. 48(3)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 23(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 13 para. 35(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 30(3A)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 12 para. 48(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 24(1)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 13 para. 35(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-04-06"
    },
    {
      "type": "substituted for words",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 34(3)(a)-(c)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 12 para. 48(2)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-04-06"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 49 heading",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 95(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "added",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 53(3)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 96(6)(b)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 52(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 96(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 58-71",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 26 Pt. 3(4)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 28A",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 13 para. 36(1)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 47(6)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 96(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 52(4)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 96(5)(c)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 56",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 95(11)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 46(1)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 95(1)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 49(2)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 95(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words added",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 50(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 96(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 50(2A)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 95(4)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 52(3)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 96(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 53 heading",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 96(6)(c)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 2 para. 1(b)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 95(8)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 57",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 95(7)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 3",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 26 Pt. 3(4)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 52(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 95(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 52(3)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 95(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 57",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 96(7)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 46(1)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 96(1)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 53(1)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 96(6)(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 47 heading",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 96(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 49A",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 95(3)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 47A",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 96(3)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 47(5)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 96(2)(a) Sch. 26 Pt. 3(17)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 47(7)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 96(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 54 heading",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 95(6)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 50(1)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 96(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 95",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 26 Pt. 7(1)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 52(5)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 95(5)(c)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 50(1)(ba)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 96(4)(c)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    }
  ],
  "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."
}