{
  "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/2011/11",
  "count": 21,
  "effects": [
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 29 para. 16",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 16 para. 84(d)(iii)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 40A(3A)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 24 para. 3(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 40A(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 24 para. 3(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 61A Table Item 11",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 24 para. 6",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 4 para. 9(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 16 para. 84(d)(i)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 80(5)-(7)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "s. 57(7)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 50(7)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 24 para. 5(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 49A-49C and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 24 para. 4(1)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 50(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 24 para. 5(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 4 para. 4",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 16 para. 84(d)(i)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 40A(4)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 24 para. 3(4)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 28 para. 6-14",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 16 para. 84(d)(ii)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 61A(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 23 para. 62(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-04-01"
    },
    {
      "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/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 24 para. 2(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-04-01"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 5(4)(c)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 24 para. 2(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-04-01"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 61A Table",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 23 para. 62(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-04-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 61A Table",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 23 para. 62(3)(c)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-04-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 5(5)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 24 para. 2(4)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-04-01"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 5(2)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 24 para. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-04-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36 para. 34A",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 23 para. 62(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-04-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "s. 39(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 23 para. 61",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-04-01"
    }
  ],
  "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."
}