{
  "legislation": {
    "id": "ukpga/2013/29",
    "title": "Finance Act 2013",
    "short_title": "Finance Act 2013",
    "citation": "2013 c. 29",
    "type": "ukpga",
    "date": "2013-07-17",
    "revised": true,
    "unapplied_effects": 2,
    "url": "https://openlegislation.uk/finance-act-2013",
    "json_url": "https://openlegislation.uk/finance-act-2013.json"
  },
  "direction": "made_by",
  "with": "ukpga/2007/3",
  "count": 198,
  "effects": [
    {
      "type": "excluded",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 996",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 8(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 721(3)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 10(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809B(2)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 3(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 731(4)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 5(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809Y(6)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 7 para. 3(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 720(7)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 3(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 744(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 17(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 726(2)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 13",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 728(2A)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 14(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 23",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 3 para. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 989",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 107",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 743(4)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 16(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 720(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 60",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 718(2)(b)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 59",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 606(1)-(7)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 12 para. 15(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 728(3)(a)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 14(5)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 743(3)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 16(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "excluded",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 21",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 3(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 812(1)(a)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 66",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809D(1)(a)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 152(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 10(5)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 3(1)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809D(1A)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 4(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 736(2A)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 6(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809Y(2)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 7 para. 3(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 726(5)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 91(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809Q(1A)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 6 para. 5",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 975(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 11 para. 9(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 718(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 975(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 11 para. 9(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 721(5)(a)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 10(5)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809F(4)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 22",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809RA-809RD",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 6 para. 6",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 606(10)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 12 para. 15(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 861(4)(b)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 71(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "substituted for s. 257DG(2)",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 257DG(2)-(2B)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 56(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 860(3)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 70(1)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 728(3)(b)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 63(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 728(1A)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 14(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 728(1)(c) and word",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 63(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 35(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 2(1)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809Y(4A)(4B)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 7 para. 3(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 475(2)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 56(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 724(3)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 11(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 859(4)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 69(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 449(1)(b)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 15(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 29(4B)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 56(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 859(3)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 69(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 878(1A)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 11 para. 4",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 742A",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 7",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 2(8)(c)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 15(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 133(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 3 para. 2(3)(e)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809Z9(11)(b)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 21(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809E(1)(b)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 5",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 858(4)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 68(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809Z(8A)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 7 para. 5(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "substituted for s. 725(1)(b) and word",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 725(1)(b)(c)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 12(2)(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 861(4)(d)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 71(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 810(4)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 152(5)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 749(2)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 65(1)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 1 para. 310",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 12 para. 15(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 465(4)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 55",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "excluded",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 57",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 726(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 19",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 751(da)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 8",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 72(5)(bb)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 4 para. 54(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809Z7(2)(d)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 24(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809Z1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 7 para. 6",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 731(4)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 5(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 861(3)(b)(iii)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 71(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 744(2)(a)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 17(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 475(3)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 56(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 727(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 62",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809YF",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 7 para. 4",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809Z4(3)(ba)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 7 para. 7(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 829-832",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 152(6)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 448(1)(b)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 15(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 874(5A)(5B)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 11 para. 2",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 475(7)-(9)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 103",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 812A",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 138",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809UA",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 21(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 335(3)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 27 para. 2",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 357(4A)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 27 para. 4",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 476(2)(b)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 57(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Pt. 11ZA",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 1",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 361(5)-(7)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 27 para. 5(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 728(1)(a)(iii)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 63(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 744(2)(b)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 17(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 24A",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 3 para. 1",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 606(9)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 12 para. 15(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 129(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 3 para. 2(3)(d)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 148(3)(b)(ai)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 3 para. 2(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 335A",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 27 para. 3",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 384B",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 4 para. 55(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809Z4(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 7 para. 7(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 74E and cross-heading",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 4 para. 54(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 974(7)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 19 para. 12",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 12 para. 15(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 735(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 21",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 973(7)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 19 para. 12",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 875",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 11 para. 3",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 721(4)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 10(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809Z9(11)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 21(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809Z4(4)-(10)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 7 para. 7(5)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 746(2)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 19",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 725(2A)(2B)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 12(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 861(4)(f)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 71(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 721(3A)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 61(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809Z(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 7 para. 5(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "substituted for s. 361(3)",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 361(3)-(3H)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 27 para. 5(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 24(1)(b)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 15(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809Z4(3)(d)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 7 para. 7(3)(c)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809X(3)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 7 para. 2",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 383(5)(aa)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 4 para. 55(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 1 para. 544",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 12 para. 15(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 728(2)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 14(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 721(5)(b)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 61(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 939(6)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 11 para. 8",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 2 para. 112-124",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 12 para. 15(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 108",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 1 para. 543",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 12 para. 15(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809Z4(3)(za)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 7 para. 7(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "substituted for s. 596(1)",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 596(1)-(1C)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 76(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809E(1)(a)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 152(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809K(2)(e)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 21(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 718(2)(a)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 727(5)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 4(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 73",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 3 para. 2(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 736(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 6(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 743(2A)(2B)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 16(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 732(1)(b)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 64",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 874(6A)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 11 para. 5",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 597-605",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 12 para. 15(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 475(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 56(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 975A",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 11 para. 10",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 730(5)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 91(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 643(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 58",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 858(3)(a)(b)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 68(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809A",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 2",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 724(2)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 11(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 607-614",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 12 para. 15(2)(d)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 65(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 3 para. 2(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 834(3)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 67(1)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809Z7(3)(a)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 24(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809Z4(3A)(3B)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 7 para. 7(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 596(2)(a)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 76(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 735(5)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 91(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 730(2)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 15",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 721(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 61(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809Z(2)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 7 para. 5(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 32",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 56(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 121(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 3 para. 2(3)(c)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809Z(10)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 7 para. 5(5)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 861(3)(b)(i)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 71(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "excluded",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 966",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 9(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 727(5)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 4(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Pt. 8 Ch. 4 heading",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "s. 15(4)(c)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 724(3)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 11(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809Z6(5)-(8)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 7 para. 8",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 476(3)(b)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 57(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 744(3)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 17(4)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 12 para. 15(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809D(1)(b)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 4(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 721(3B)(3C)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 10(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 730(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 20",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809YD(3)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 23",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 720(7)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 3(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 745(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 18(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809B(1)(b)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 46 para. 3(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 745(3)(4)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 10 para. 18(3)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 596(5)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 12 para. 15(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809B(1)(a)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 45 para. 152(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 64(8)(bb)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 4 para. 54(2)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 926(1)(1A)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 29",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 925B",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 27",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 2(11ZA)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 17(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 2 para. 108-111",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 31",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 925C",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 28(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 1 para. 335(1)-(4)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 30",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 922-925",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 25",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 925A(2)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 26",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 2(11)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 17(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 921(3)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 24",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 2 Pt. 12 heading",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 31",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 925C",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 28(c)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 919(4)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 22(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "substituted for s. 647(6)",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 647(6)(7)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 19",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 918(1)(a)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 21",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 4",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 32",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 919(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 22(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 2 para. 108 cross-heading",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 31",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 925C heading",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 28(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 596(1)-(4)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 18(b)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "substituted for s. 658(5)",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 658(5)-(10)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 20",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 919(6)-(8)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 22(c)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 606(8)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 18(c)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 565-595",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 18(a)",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 1 para. 335(6)-(8)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 30",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 920",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2013/29",
        "title": "Finance Act 2013",
        "provisions": "Sch. 29 para. 23",
        "url": "https://openlegislation.uk/finance-act-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-01-01"
    }
  ],
  "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."
}