{
  "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_by",
  "with": "ukpga/1994/23",
  "count": 26,
  "effects": [
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 23(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 16(2)(b) Sch. 26 Pt. 2",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11 para. 2(3A)(3B)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 19(7)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11 para. 6A",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 21(6)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 76(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 21(3)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 23(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 16(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 23(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 16(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 65 heading",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 19(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 65(7)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 19(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 69(1)(ba)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 19(5)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "substituted for s. 23(4)",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 23(4)-(7)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 16(5)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 83(zza)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 21(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 66(10)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 19(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 23(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 16(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 84(7B)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 21(5)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 26AB",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 19(2)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 97(4)(fa)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 22(2)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 55A",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 19(1)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 10A para. 3(4)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 22(3)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 83(n)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 21(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 69B",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 21(2)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 66 heading",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 19(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 97(4)(ea)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 19(6)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11 para. 10(2A)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 20(2)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 23(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 16(3)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 21(2A)(2B)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 18(3)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-09-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 21(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2006/25",
        "title": "Finance Act 2006",
        "provisions": "s. 18(2)",
        "url": "https://openlegislation.uk/finance-act-2006"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-09-01"
    }
  ],
  "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."
}