{
  "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": "uksi/2022/1298",
  "count": 1,
  "effects": [
    {
      "type": "excluded",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 102",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "uksi/2022/1298",
        "title": "The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022",
        "provisions": "art. 2",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-value-added-tax-late-payment-interest-and-repayment-interest-exceptions-and-consequential-amendments-order-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    }
  ],
  "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."
}