{
  "legislation": {
    "id": "ukpga/2012/14",
    "title": "Finance Act 2012",
    "short_title": "Finance Act 2012",
    "citation": "2012 c. 14",
    "type": "ukpga",
    "date": "2012-07-17",
    "revised": true,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/finance-act-2012",
    "json_url": "https://openlegislation.uk/finance-act-2012.json"
  },
  "direction": "made_to",
  "with": "uksi/2015/1983",
  "count": 2,
  "effects": [
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "s. 27",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "affecting": {
        "id": "uksi/2015/1983",
        "title": "The Lloyd’s Underwriters (Transitional Equalisation Reserves) (Tax) Regulations 2015",
        "provisions": "reg. 3 4",
        "url": "https://openlegislation.uk/lloyds-underwriters-transitional-equalisation-reserves-tax-regulations-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-01-01"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "s. 26(4)-(8)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "affecting": {
        "id": "uksi/2015/1983",
        "title": "The Lloyd’s Underwriters (Transitional Equalisation Reserves) (Tax) Regulations 2015",
        "provisions": "reg. 3 4",
        "url": "https://openlegislation.uk/lloyds-underwriters-transitional-equalisation-reserves-tax-regulations-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-01-01"
    }
  ],
  "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."
}