{
  "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_by",
  "with": "ukpga/2005/5",
  "count": 41,
  "effects": [
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 369(3)(e)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 39 para. 53(2)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 750",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 39 para. 53(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 157",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 39 para. 43(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 683(4)(g)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 39 para. 21(2)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 227(4)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "s. 54(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 48(4A)(a)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 126(a)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "power to exclude conferred",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Pt. 4 Ch. 9",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "s. 61(4)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 531(3)(a)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 18 para. 18(2)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 48(4A)(b)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 126(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 531(4)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 18 para. 18(3)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 455(1)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 39 para. 48(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 531(4)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 130(3)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 748",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 39 para. 21(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 491(2)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "s. 11(2)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 504(7)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 129",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 559",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 39 para. 39(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "substituted for s. 168(3)",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 168(3)(3A)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "s. 53(2)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 168(7)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "s. 53(3)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 640(6)(b)(ii)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "s. 1(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 473(2)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 127",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 476(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 128",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 627(4)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "s. 12(2)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 455(3)(b)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 39 para. 48(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 560",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 39 para. 39(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 168(2)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "s. 53(1)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 227(3)(a)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "s. 54(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 473A",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "s. 11(1)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 340-343",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 39 para. 43(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 645(2)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "s. 12(3)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 2 para. 118(2)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 131",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 178",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(n)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 48(4A)(c) and word",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 126(c)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 319",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 39 para. 43(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 640(6)(b)(iii)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "s. 1(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 416",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 39 para. 19(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "entry omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 337",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 39 para. 43(2)(a)(i)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 176",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(n)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 162",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 39 para. 21(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 123",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 39 para. 31(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 640(6)(b)(iv)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "s. 1(5)(c)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 339(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 39 para. 43(2)(a)(ii)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    }
  ],
  "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."
}