{
  "legislation": {
    "id": "ukpga/2006/25",
    "title": "Finance Act 2006",
    "short_title": "Finance Act 2006",
    "citation": "2006 c. 25",
    "type": "ukpga",
    "date": "2006-07-19",
    "revised": true,
    "unapplied_effects": 1,
    "url": "https://openlegislation.uk/finance-act-2006",
    "json_url": "https://openlegislation.uk/finance-act-2006.json"
  },
  "direction": "made_to",
  "with": "ukpga/2009/4",
  "count": 67,
  "effects": [
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 15 para. 14(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 696(6)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted for Sch. 10 para. 28(2)(a)(b)",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 10 para. 28(2)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 695(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 42(2)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 677(b) Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 31-41",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 676 Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 42(2)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 677(a) Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 97(2)(b)(i)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 683(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 121(6)(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 689(6)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 97(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 683(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 21-24",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 10 para. 5(1)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 695(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 48-50",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 680 Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 97(2)(b)(ii)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 683(c)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 51",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 120(5)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 688(5)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 15 para. 12(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 696(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 139(2)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 691",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 115(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 686(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 15 para. 9(1)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 696(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 93",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 136(2)(d)-(f)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 690",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 5 Pt. 1",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 694(a) Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 17 para. 11(1)(d)(ii)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 698(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 121(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 689(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 179",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 692",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 10 para. 43(2)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 5 Pt. 4",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 694(c) Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 121(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 689(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 17 para. 32(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 698(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 120(2)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 688(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 16 para. 4",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 697(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 115(4)(c)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 686(c)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 121(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 689(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 5 para. 24",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 694(b) Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "substituted for s. 120(4)(c)",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 120(4)(c)(d)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 688(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 77",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 47(6)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 679",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 11-19",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 10 para. 38(9)(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 695(5)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 15 para. 10(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 696(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 104(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 684(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 10 para. 23(5)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 695(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 121(4)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 689(5) Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 10 para. 5(1)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 695(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 28",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "power to apply (with modifications) conferred",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Pt. 3 Ch. 3",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 2 para. 130",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 46(6)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 679",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 6 para. 10(1)-(3)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 104(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 684(a)(ii)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 15 para. 11(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 696(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 3 para. 6-9",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 120(5)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 688(5)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 117(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 687 Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 693 Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 53(2)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 682 Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 2",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 104(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 684(a)(i)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 120(3)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 688(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 115(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 686(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 5 para. 25",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 694(b) Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 16 para. 13",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 697(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "amendment to earlier affecting provision SI 2007/1050 reg. 3-12",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Pt. 3 Ch. 3",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 2 para. 131",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 3 para. 2(3)(4)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 112(1)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 685",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "Sch. 10 para. 38(9)(d)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 695(5)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 121(6)(c)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 689(6)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 43-45",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 678 Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 52",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 681 Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    }
  ],
  "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."
}