{
  "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": "uksi/2023/68",
  "count": 1,
  "effects": [
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/2008/9",
        "title": "Finance Act 2008",
        "provisions": "Sch. 36",
        "url": "https://openlegislation.uk/finance-act-2008"
      },
      "affecting": {
        "id": "uksi/2023/68",
        "title": "The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023",
        "provisions": "art. 12",
        "url": "https://openlegislation.uk/value-added-tax-margin-schemes-and-removal-or-export-of-goods-vat-related-payments-order-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-05-01"
    }
  ],
  "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."
}