{
  "legislation": {
    "id": "ukpga/2010/13",
    "title": "Finance Act 2010",
    "short_title": "Finance Act 2010",
    "citation": "2010 c. 13",
    "type": "ukpga",
    "date": "2010-04-08",
    "revised": true,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/finance-act-2010",
    "json_url": "https://openlegislation.uk/finance-act-2010.json"
  },
  "direction": "made_by",
  "with": "ukpga/2001/2",
  "count": 15,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 104G",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2010/13",
        "title": "Finance Act 2010",
        "provisions": "s. 28(7)",
        "url": "https://openlegislation.uk/finance-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-08"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 104A(1)(d)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2010/13",
        "title": "Finance Act 2010",
        "provisions": "s. 28(6)(a)",
        "url": "https://openlegislation.uk/finance-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-08"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 51A(5)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2010/13",
        "title": "Finance Act 2010",
        "provisions": "s. 5(1)",
        "url": "https://openlegislation.uk/finance-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-08"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "Pt. 2 Ch. 17 heading",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2010/13",
        "title": "Finance Act 2010",
        "provisions": "Sch. 4 para. 3",
        "url": "https://openlegislation.uk/finance-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-08"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 70J(1A)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2010/13",
        "title": "Finance Act 2010",
        "provisions": "s. 28(3)",
        "url": "https://openlegislation.uk/finance-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-08"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "Pt. 2 Ch. 16A",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2010/13",
        "title": "Finance Act 2010",
        "provisions": "Sch. 4 para. 2",
        "url": "https://openlegislation.uk/finance-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-08"
    },
    {
      "type": "s. 247 renumbered as s. 247(1)",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 247(1)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2010/13",
        "title": "Finance Act 2010",
        "provisions": "Sch. 4 para. 4",
        "url": "https://openlegislation.uk/finance-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-08"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 104A(1)(f) and word",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2010/13",
        "title": "Finance Act 2010",
        "provisions": "s. 28(6)(b)",
        "url": "https://openlegislation.uk/finance-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-08"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 70J(2)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2010/13",
        "title": "Finance Act 2010",
        "provisions": "s. 28(4)",
        "url": "https://openlegislation.uk/finance-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-08"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 247(2)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2010/13",
        "title": "Finance Act 2010",
        "provisions": "Sch. 4 para. 4",
        "url": "https://openlegislation.uk/finance-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-08"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 70J(7)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2010/13",
        "title": "Finance Act 2010",
        "provisions": "s. 28(5)",
        "url": "https://openlegislation.uk/finance-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-08"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 64A",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2010/13",
        "title": "Finance Act 2010",
        "provisions": "Sch. 5 para. 3(1)",
        "url": "https://openlegislation.uk/finance-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-08"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 228MA-228MC",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2010/13",
        "title": "Finance Act 2010",
        "provisions": "Sch. 5 para. 1(1)",
        "url": "https://openlegislation.uk/finance-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2010-04-08"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 63(2)(aa)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2010/13",
        "title": "Finance Act 2010",
        "provisions": "Sch. 6 para. 16(b)",
        "url": "https://openlegislation.uk/finance-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-03-08"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 63(2)(a)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2010/13",
        "title": "Finance Act 2010",
        "provisions": "Sch. 6 para. 16(a)",
        "url": "https://openlegislation.uk/finance-act-2010"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-03-08"
    }
  ],
  "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."
}