{
  "legislation": {
    "id": "ukpga/2008/9",
    "title": "Finance Act 2008",
    "short_title": "Finance Act 2008",
    "citation": "2008 c. 9",
    "type": "ukpga",
    "date": "2008-07-21",
    "revised": true,
    "unapplied_effects": 12,
    "url": "https://openlegislation.uk/finance-act-2008",
    "json_url": "https://openlegislation.uk/finance-act-2008.json"
  },
  "direction": "made_to",
  "with": "ukpga/2009/10",
  "count": 128,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 21(9)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 9(5)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 47(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 18(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 12(5)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 7(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 46(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 17(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 41 para. 22(3)(aa)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 57 para. 12(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 46(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 17(2)(d)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 46(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 17(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "substituted for Sch. 36 para. 46(3)",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 46(3)(4)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 17(4)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 40 cross-heading",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 14",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 11(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 6(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 39 para. 25",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 14 para. 30(d)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 39 cross-heading",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 13(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 21(6)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 9(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 41(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 16(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 42(5)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 22 para. 4(5)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 46(1)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 17(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 21(8)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 9(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 39 para. 18-20",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 1 para. 6(p)(iii)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 11(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 6(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 41 para. 18(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 57 para. 11",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 37(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 11(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 12(5)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 7(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 64(4)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 16 para. 5(j)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 63(3A)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 21(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 48 cross-heading",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 19",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 46(1)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 17(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 3(3)(c)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 3(2A)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 13(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 8(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "substituted for words",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 37(6)(a)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 11(6)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 37A 37B and cross-headings",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 12",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 5(4)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 3(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 2(1)(b) and word",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 1 para. 6(p)(i)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 41 para. 22(3A)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 57 para. 12(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 25 para. 6",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 126(6)(d)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 64(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 22(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 41(3)(b) and word",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 16(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 49(1)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 20(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 20 para. 5",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 32 para. 4",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 5(3A)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 3(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 10(4)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 5(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "substituted for Sch. 36 para. 35(4)",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 35(4)(4A)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 10(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 17 para. 4(5)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 23 para. 4(1)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 47(1)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 28 para. 9",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 41 cross-heading",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 16(5)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 10(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 5(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 21(8)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 9(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 74",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 57 para. 14(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 37(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 11(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 52",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 49 para. 5(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 46 cross-heading",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 17(5)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 39(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 13(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 37(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 11(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 41(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 16(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 11(4)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 6(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 41(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 16(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 41(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 22 para. 3(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 17 para. 10(3)(c)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 23 para. 6(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 20 para. 4",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 32 para. 2",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 41(1)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 16(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "restricted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 41",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 22 para. 6",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 35(6)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 10(5)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 29 para. 2",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 75(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 11(4)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 6(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 42(6)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 22 para. 4(6)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 39 cross-heading",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 13(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 44-49",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 49 para. 5(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 41(3)-(9)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 22 para. 3(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 2(2)(b) and word",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 1 para. 6(p)(i)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 42(2)(a)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 22 para. 4(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 42(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 22 para. 4(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 32",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 49 para. 4(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 37(4)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 11(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 35(5)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 10(4)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 11(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 6(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 37(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 11(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 37(7)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 11(7)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 41 para. 22(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 57 para. 12(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "substituted for words",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 63(3)(c) and word",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 21(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 41 para. 22(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 57 para. 12(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 6(4)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 4",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 40 para. 20(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 57 para. 14(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 41 para. 22(6)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 57 para. 12(4)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 47 cross-heading",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 18(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 13(1A)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 8(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 49(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 20(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 3(1)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 1 para. 6(p)(ii)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 40A and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 15",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 11(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 6(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 37(3)(b) and word",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 11(3)(c)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 37(5)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 11(5)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 35(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 10(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 7 para. 86(4A)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 27 para. 14",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 21(7)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 9(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 77(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 11 para. 64(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 49 cross-heading",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 20(4)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 42A",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 22 para. 5",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 3(2)(b) and word",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 1 para. 6(p)(ii)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 63(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 21(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 40A-40G",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 22 para. 2",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 42(4)(e)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 22 para. 4(4)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 17 para. 29",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 16 para. 5(j)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 35(2)(b) and word",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 10(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 64(2A)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 47 para. 22(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-07-21"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 28 cross-heading",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 48 para. 10",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 61A and cross-hreadings",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 48 para. 14",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 34A-34C and cross-headings",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 48 para. 11",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 10A and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 48 para. 3",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 12A 12B and cross-headings",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 48 para. 5",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 62(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 48 para. 15(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 12 cross-heading",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 48 para. 4(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 21(7)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 48 para. 8(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 5(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 48 para. 2",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 62(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 48 para. 15(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 39 para. 66",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 51 para. 42",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "substituted for Sch. 36 para. 63(1)(e) and word",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 63(1)(e)-(m)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 96(1)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 13(1)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 48 para. 6(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 35(4A)(c)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 48 para. 12(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 12(1)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 48 para. 4(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 28",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 48 para. 10",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 21A and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 48 para. 9",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 17(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 48 para. 7",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 13(1A)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 48 para. 6(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 35(4A)(c)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 48 para. 12(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 13(2A)(2B)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 48 para. 6(5)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 21 cross-heading",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 48 para. 8(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 37(2A)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 48 para. 13",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 13(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 48 para. 6(4)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    }
  ],
  "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."
}