{
  "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/2007/11",
  "count": 42,
  "effects": [
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 7 para. 40",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 18 para. 23(e)(ii)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 9 para. 1(1)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(iii)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 7 para. 57-59",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(i)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 7 para. 16",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(i)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 8 para. 28",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(ii)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 7 para. 3",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(i)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "s. 44",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 18 para. 23(e)(i)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 24 para. 21A(4)(d)(e)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "s. 219(b)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 7 para. 25",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(i)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 9 para. 16",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(iii)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 7 para. 17",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(i)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 7 para. 21-23",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(i)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 9 para. 15",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(iii)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 12",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 18 para. 23(e)(iii)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 7 para. 6",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(i)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 8 para. 9",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(ii)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 7 para. 43",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 18 para. 23(e)(ii)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 7 para. 26",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(i)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 9 para. 11(3)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(iii)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "entry inserted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 24 para. 1 Table",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 24 para. 29",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 8 para. 2-6",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(ii)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 9 para. 1(3)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(iii)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 7 para. 80-84",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(i)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 7 para. 35-38",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(i)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 10 para. 4",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(iv)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 9 para. 3(3)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(iii)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 8 para. 8",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(ii)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 8 para. 11-16",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(ii)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 7 para. 8-14",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(i)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 10 para. 2(1)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(iv)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 8 para. 29",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(ii)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 9 para. 10",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(iii)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 10 para. 11-13",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(iv)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 7 para. 19",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(i)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 9 para. 12",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(iii)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 9 para. 3(1)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(iii)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 24 para. 21A(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "s. 219(a)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 7 para. 31-33",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(i)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 10 para. 15(1)-(3)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(iv)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 9 para. 4-8",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 16 para. 247(p)(iii)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 11 para. 3(1)(b) and word",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 20 para. 23(2)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-07-17"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 11 para. 3(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
      "affecting": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 20 para. 23(3)",
        "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."
}