{
  "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_by",
  "with": "ukpga/1988/1",
  "count": 93,
  "effects": [
    {
      "type": "added",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 118ZC(5)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 73(3)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 118ZE(1)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 72(3) Sch. 11 Pt. 2(4)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 118ZJ(4)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 72(6)(b)(i) Sch. 11 Pt. 2(4)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "added",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 118ZG(7)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 73(4)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 117(2)(a)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 72(1)(b)(ii) Sch. 11 Pt. 2(4)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 118ZN 118ZO and cross-heading",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 73(1)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 117(2)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 72(1)(c) Sch. 11 Pt. 2(4)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 118ZF(1A)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 78(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "added",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 117(5)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 73(2)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "word repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 117(2)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 72(1)(b)(i) Sch. 11 Pt. 2(4)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 118ZF(1)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 78(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 118ZM",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 3 para. 17",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 118ZJ(4)(b) and word",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 72(6)(b)(ii) Sch. 11 Pt. 2(4)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 118ZB(2)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 72(2) Sch. 11 Pt. 2(4)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "word repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 117(1)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 72(1)(a)(i) Sch. 11 Pt. 2(4)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 118ZJ(3)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 72(6)(a) Sch. 11 Pt. 2(4)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 118ZG(2)(b)(ii)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 72(5) Sch. 11 Pt. 2(4)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 117(2)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 78(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 117(2)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 78(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 118ZF(1)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 72(4) Sch. 11 Pt. 2(4)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 118ZJ(5)(b) and word",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 72(6)(c) Sch. 11 Pt. 2(4)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 125 sidenote",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 91(3)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 117(1)(a)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 72(1)(a)(ii) Sch. 11 Pt. 2(4)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-12-02"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 801(2A)(aa)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 89(2)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 687(3)(aa1)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 14(3)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 74(1)(j)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 4 para. 1 Sch. 11 Pt. 2(5)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 89(3)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 4 para. 3(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 74(2)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 4 para. 1 Sch. 11 Pt. 2(5)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 89(1)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 4 para. 3(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 94(2)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 4 para. 4(3) Sch. 11 Pt. 2(5)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 103(4)(b)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 4 para. 5(2)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 477A",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 2 para. 5",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 468L(9)(a)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 2 para. 4",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 109A(4B)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 4 para. 6(3)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 803A(1A)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 90(2)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 799(2A)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 85(1)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 750(5)-(8)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 11 Pt. 2(6)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 687(3)(l)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 44(1)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 801(2)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 91(5)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "Sch. 24 para. 11A",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 11 Pt. 2(6)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 582",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 2 para. 7",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "excluded",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 257C(1)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 9",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 686D",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 14(1)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 75A(10)(b)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 4 para. 22(b)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "Sch. 28AB",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 5",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 801(6)(7)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 89(4)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "Income Tax Acts applied",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "Act",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 41(4)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "s. 89 renumbered as s. 89(1)",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 89(1)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 4 para. 3(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "amended",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 257(2)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 9(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "Tax Acts modified",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "Act",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 53",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 801(4A)-(4D)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 91(6) Sch. 11 Pt. 2(9)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 686(1)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 14(2)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 803(4)-(9)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 86(2)(b) Sch. 11 Pt. 2(8)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 747(4A)(4B)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 11 Pt. 2(6)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 804ZA-804ZC",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 87(1)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "Corporation Tax Acts modified",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "Act",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 50",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 103(5)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 4 para. 5(5)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 803(1)(d)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 86(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 43A(3)(a)(b) and word",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 4 para. 21 Sch. 11 Pt. 2(7)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "Corporation Tax Acts modified",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "Act",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 83(1)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "extended",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 787",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 2 para. 8",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "restored",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 613(1)(2)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 10 para. 63",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "amended",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 257(3)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 9(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 834(1)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 4 para. 8",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 103(4A)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 4 para. 5(3) Sch. 11 Pt. 2(5)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 687(3A)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 14(4)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 109A(4)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 4 para. 6(2)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 801(2B)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 89(3)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 501A(10)(b)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 4 para. 23",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 94(1)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 4 para. 4(2)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 480A-482",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 2 para. 6",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 88D",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 4 para. 2",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 839",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 83(9)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "Corporation Tax Acts modified",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "Act",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 54",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 349",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 2 para. 3",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "added",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 89(4)(5)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 4 para. 3(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 747A",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 4 para. 24(1) Sch. 11 Pt. 2(6)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 103(5)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 4 para. 5(4)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 799(6)(b)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 4 para. 7",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "substituted for s. 798-798B",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 798-798C",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 86(1)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 748(4)(5)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 11 Pt. 2(6)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "added",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 89(2)(3)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 4 para. 3(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 75A(10)(a)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 4 para. 22(a)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 836A",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 4 para. 25 Sch. 11 Pt. 2(7)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 125(2)(b)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "s. 91(2)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-07"
    },
    {
      "type": "excluded by 2000 c. 17, Sch. 22 para. 22C(3) (as inserted)",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 828(3)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 7 para. 8",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-01"
    },
    {
      "type": "applied by 2004 c. 12, s. 266A(7) (as inserted)",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 839",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 10 para. 4",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-04-06"
    },
    {
      "type": "applied by 2004 c. 12, s. 162(6) (as inserted)",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 839",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 10 para. 6(4)",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-04-06"
    },
    {
      "type": "applied by 2004 c. 12, s. 172A(11) 172B(9) 172C(7) 172D(6) (as inserted)",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 839",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 10 para. 38",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 348(1A)(b)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 10 para. 62(a) Sch. 11 Pt. 4",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "word repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 348(1A)(c)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 10 para. 62(b) Sch. 11 Pt. 4",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 349(1A)(b)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 10 para. 62(a) Sch. 11 Pt. 4",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "word repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 349(1A)(c)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2005/7",
        "title": "Finance Act 2005",
        "provisions": "Sch. 10 para. 62(b) Sch. 11 Pt. 4",
        "url": "https://openlegislation.uk/finance-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    }
  ],
  "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."
}