{
  "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/2023/30",
  "count": 14,
  "effects": [
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 54 para. 12E(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 336(3)(b)(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 54 para. 12E(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 336(2)(b)(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 54 para. 12E(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 336(2)(a)(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 54 para. 12E(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 336(3)(a)(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 53 para. 11ZA and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 334(2)(5)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-03-15"
    },
    {
      "type": "excluded by S.I. 2022/1298, art. 1A (as inserted)",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 101",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 334(1)(4)(5)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-03-15"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 8A(1)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 338(1)(b)(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 3(1)(aza)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 338(1)(a)(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-01"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 106(4)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 13 para. 32(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-02-01"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 106(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 13 para. 32(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-02-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 55 para. 1 Table Item 18",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 13 para. 32(1)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-02-01"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 107(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 13 para. 33(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-02-01"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 107(4)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 13 para. 33(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-02-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 1 Table Item 11E",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 13 para. 33(1)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-02-01"
    }
  ],
  "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."
}