{
  "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/2009/4",
  "count": 32,
  "effects": [
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 2 para. 51",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "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      "type": "repealed",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/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 22 para. 17(1)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "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/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 77(6)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 731",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 13",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 735 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/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 22 para. 18-20",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "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/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 17 para. 36",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "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/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 73(3)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "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/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 10 para. 1-7",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 734 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/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 30",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "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/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 39 para. 17",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "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/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 1 para. 44",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "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/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 26-28",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "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/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 65",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "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/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 17 para. 29",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "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/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 35 para. 10",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "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/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 17 para. 9(1)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "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/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 15 Pt. 2",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 736 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/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 22 para. 3-16",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "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/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 17 para. 12",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "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/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 49(13)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "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/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 154(6)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 732",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 58(1)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "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/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 25 para. 5",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 737(b)",
        "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/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 165(1)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 733",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 49(7)(8)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "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/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 8-10",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "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/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 77(4)(a) and word",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "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/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 36(1)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 730 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/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 25 para. 5",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 737(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/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 17 para. 23",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "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/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 29",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Sch. 1 para. 729 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/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 17 para. 28(1)(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "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"
    }
  ],
  "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."
}