{
  "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": "uksi/2009/2859",
  "count": 3,
  "effects": [
    {
      "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": "uksi/2009/2859",
        "title": "The Income Tax Act 2007 (Amendment) (No. 2) Order 2009",
        "provisions": "art. 3(3)",
        "url": "https://openlegislation.uk/income-tax-act-2007-amendment-no-2-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 139(2A)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "uksi/2009/2859",
        "title": "The Income Tax Act 2007 (Amendment) (No. 2) Order 2009",
        "provisions": "art. 3(4)",
        "url": "https://openlegislation.uk/income-tax-act-2007-amendment-no-2-order-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 139(1A)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "affecting": {
        "id": "uksi/2009/2859",
        "title": "The Income Tax Act 2007 (Amendment) (No. 2) Order 2009",
        "provisions": "art. 3(2)",
        "url": "https://openlegislation.uk/income-tax-act-2007-amendment-no-2-order-2009"
      },
      "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."
}