{
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    "id": "ukpga/2009/10",
    "title": "Finance Act 2009",
    "short_title": "Finance Act 2009",
    "citation": "2009 c. 10",
    "type": "ukpga",
    "date": "2009-07-21",
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    "unapplied_effects": 37,
    "url": "https://openlegislation.uk/finance-act-2009",
    "json_url": "https://openlegislation.uk/finance-act-2009.json"
  },
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        "provisions": "s. 162(6) 171(6)",
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    {
      "type": "modified by 2007 c. 3. ss. 809ZMA(4), 809ZMB(8) (as inserted)",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 101",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 9 para. 8",
        "url": "https://openlegislation.uk/finance-act-2026"
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    {
      "type": "omitted",
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        "title": "Finance Act 2009",
        "provisions": "s. 20",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2026/11",
        "title": "Finance Act 2026",
        "provisions": "Sch. 13 para. 13(a)",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-04-01"
    },
    {
      "type": "modified by 2012 c. 14, Sch. 38 para. 26C(6) (as substituted)",
      "affected": {
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        "title": "Finance Act 2009",
        "provisions": "Sch. 55 para. 24(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
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        "title": "Finance Act 2026",
        "provisions": "Sch. 22 para. 18",
        "url": "https://openlegislation.uk/finance-act-2026"
      },
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      "in_force_date": "2026-04-01"
    },
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      "affected": {
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        "title": "Finance Act 2009",
        "provisions": "s. 115(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
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        "provisions": "Sch. 13 para. 13(b)",
        "url": "https://openlegislation.uk/finance-act-2026"
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      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-04-01"
    }
  ],
  "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."
}