{
  "legislation": {
    "id": "ukpga/2011/11",
    "title": "Finance Act 2011",
    "short_title": "Finance Act 2011",
    "citation": "2011 c. 11",
    "type": "ukpga",
    "date": "2011-07-19",
    "revised": true,
    "unapplied_effects": 3,
    "url": "https://openlegislation.uk/finance-act-2011",
    "json_url": "https://openlegislation.uk/finance-act-2011.json"
  },
  "direction": "made_by",
  "with": "ukpga/2003/1",
  "count": 99,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 318A(5C)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 8 para. 4(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 270A(11)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 8 para. 2(6)(c)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 139(5)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "s. 51(1)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 710(2)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 33",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 1(1)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 3",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 243",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 26 para. 3(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 480(5)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 25(a)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 684(4A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "s. 85(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 270A(6ZA)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 8 para. 2(5)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 318A(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 8 para. 4(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 574(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 16 para. 21(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 452(2)(e) and word",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 24(b)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 441(10)(11)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 18",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 636A(7)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 16 para. 42(5)(c)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "applied (with modifications) by 2005 c. 5, s. 39(3) (as inserted)",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 554Z1",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 36(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 579B",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 16 para. 22(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 318D heading",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 8 para. 6",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 446B(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 19(a)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 271(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 12(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 271(2A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 12(4)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 567A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 27",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 394(4A)-(4C)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 14(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 689(1A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 30(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 394(6)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 14(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 292(5)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "s. 37(1)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 695A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 31",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 636A(1)(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 16 para. 42(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 318AA",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 8 para. 5",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 270A(6)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 8 para. 2(4)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "substituted for word",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 7(6)(ba)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 5",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 446T(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 22(a)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 636A(3A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 16 para. 42(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 687(5)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 28",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 227(5)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 11",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 13(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 7(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 576A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 16 para. 21(4)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 318A(5A)(5B)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "s. 36(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 304A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "s. 38(1)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 270A(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 8 para. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 636A(1)(d)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 16 para. 42(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 716A(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 34(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 446V",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 23(a)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 431(3)(e) and word",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 16(b)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "s. 716A renumbered as s. 716A(1)",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 716A(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 34(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 480(5)(d) and word",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 25(b)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Pt. 7A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 1",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 326A and cross-heading",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "s. 39(1)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 446V(f) and word",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 23(b)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 218(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 9(a)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 636A(4)(za)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 16 para. 42(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 446C(4A)(4B)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 20",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 287(2)(c) and word",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 13(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 287(6)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 13(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 271(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 12(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 318D(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 8 para. 6(a)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 10(5)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 6(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 222(1)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 10",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 579D",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 16 para. 22(4)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 1 Pt. 2",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 16 para. 61",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 428(6A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 15",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 452(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 24(a)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 13(5)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 7(4)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 446S(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 21",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 689(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 30(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 446T(3)(f) and word",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 22(b)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 222(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 10",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 636A(4)(c)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 16 para. 42(4)(c)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 318A(6)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 8 para. 4(4)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 683(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 16 para. 60(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 431(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 16(a)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 270A(5A)(5B)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "s. 36(1)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 3(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 4(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 713(6)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 3 para. 5",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 63(5)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 8",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 636A(7)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 16 para. 42(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 270A(11)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 8 para. 2(6)(b)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 636A(1)(e)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 16 para. 42(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 687A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 29",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 318A(6A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 8 para. 4(5)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 683(3B)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 16 para. 60(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 696(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 32",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 437(1)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 17",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 574(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 16 para. 21(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 270A(5C)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 8 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 270A(11)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 8 para. 2(6)(a)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 636A(7)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 16 para. 42(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 684(2) Item 4B",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "s. 85(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 3(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 4(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 270B",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 8 para. 3",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 10(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 6(2)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 636A(4)(aa)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 16 para. 42(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 218(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 9(b)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 318D(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 8 para. 6(b)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 575(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 16 para. 21(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 446B(4)(f) and word",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 19(b)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 567(5)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 26",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 287(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 13(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 13(4B)(4C)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 2 para. 7(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 579CA",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2011/11",
        "title": "Finance Act 2011",
        "provisions": "Sch. 16 para. 22(3)",
        "url": "https://openlegislation.uk/finance-act-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-07-19"
    }
  ],
  "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."
}