{
  "legislation": {
    "id": "ukpga/2009/10",
    "title": "Finance Act 2009",
    "short_title": "Finance Act 2009",
    "citation": "2009 c. 10",
    "type": "ukpga",
    "date": "2009-07-21",
    "revised": true,
    "unapplied_effects": 37,
    "url": "https://openlegislation.uk/finance-act-2009",
    "json_url": "https://openlegislation.uk/finance-act-2009.json"
  },
  "direction": "made_to",
  "with": "ukpga/2010/8",
  "count": 23,
  "effects": [
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 111",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 7 para. 84 Sch. 10 Pt. 12",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 57",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 10 Pt. 1",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 14 para. 8",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 10 Pt. 1",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 56(1)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 8 para. 103",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 15 para. 97-99",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 8 para. 160 Sch. 10 Pt. 4",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 15 para. 96",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 10 Pt. 2",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 126(1)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 8 para. 332",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 44",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 10 Pt. 5",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 24 para. 6",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 10 Pt. 3",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 123",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 8 para. 228",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 61 para. 27",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 10 Pt. 7",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 35 para. 2(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 8 para. 105",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 61 para. 1(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 8 para. 229(3)",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 15 para. 1-95",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 8 para. 160 Sch. 10 Pt. 4",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 14 para. 14",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 10 Pt. 2",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 22 para. 6",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 8 para. 174 Sch. 10 Pt. 5",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 61 para. 4(1)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 8 para. 229(4)",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 61 para. 1(1)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 8 para. 229(2)",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 16 para. 7(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 8 para. 104",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 35",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 8 para. 159 Sch. 10 Pt. 4",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 17 para. 12(5)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 8 para. 150",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 59",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 10 Pt. 1",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 60",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2010/8",
        "title": "Taxation (International and Other Provisions) Act 2010",
        "provisions": "Sch. 10 Pt. 1",
        "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010"
      },
      "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."
}