{
  "legislation": {
    "id": "ukpga/2014/26",
    "title": "Finance Act 2014",
    "short_title": "Finance Act 2014",
    "citation": "2014 c. 26",
    "type": "ukpga",
    "date": "2014-07-17",
    "revised": true,
    "unapplied_effects": 30,
    "url": "https://openlegislation.uk/finance-act-2014",
    "json_url": "https://openlegislation.uk/finance-act-2014.json"
  },
  "direction": "made_to",
  "with": "ukpga/2016/24",
  "count": 51,
  "effects": [
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 287(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 157(24)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 283(1)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 104(8)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "Sch. 36 para. 7A and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 160(14)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "Sch. 36 para. 10(4)(za)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 160(15)(c)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 24(10)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 10(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 283(1)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 160(9)(c)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 241A 241B and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 160(3)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 237A",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 160(20)(21)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 237A-237D",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 160(2)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 212(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 18 para. 60(a)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "Sch. 36 para. 4A and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 160(11)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 212(4)(e) and word",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 158(11)(b)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 237A",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 160(22)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 24(2)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 10(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "Sch. 36 para. 10(3)(za)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 160(15)(b)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "Sch. 36 para. 11A",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 160(16)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 3(4)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 6 para. 25(d)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 283(1)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 160(9)(a)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "Sch. 34 para. 7(c)(i)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 157(29)(c)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 220(5)(c)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 157(21)(b)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 203(ea)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 104(5)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 282(3)(ba)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 160(8)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 219(8)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 157(20)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "Sch. 32 para. 3(5)(d)(e)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 157(27)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 220(7)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 157(21)(c)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "Sch. 34 para. 7(a)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 157(29)(a)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "Sch. 34 para. 7(b)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 157(29)(b)(i)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "Sch. 32 para. 3(7)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 157(28)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 241(5)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 160(6)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 281A",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 160(7)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 212(4)(d) and word",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 18 para. 60(b)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "Sch. 36 para. 7(2)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 160(13)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 24(6)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 10(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 283(1)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 160(9)(d)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 253(6)(da)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 104(7)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 242(6)(7)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 160(4)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 283(1)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 160(9)(b)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 220(4)(c)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 157(21)(a)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "Sch. 36 para. 10(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 160(15)(a)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 219(4)(d)(e)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 157(19)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 24(15)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 10(1)(e)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "Sch. 34 para. 7(b)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 157(29)(b)(ii)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 287(5A)(5B)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 157(25)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "Sch. 36 para. 7(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 160(12)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 287(4)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 157(23)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 212(4)(c)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 158(11)(a)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "Sch. 36 para. 10(5A)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 160(15)(d)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 200(ca)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 104(4)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 24(11)",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 10(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "Sch. 34A",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 160(5)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/2014/26",
        "title": "Finance Act 2014",
        "provisions": "s. 241A",
        "url": "https://openlegislation.uk/finance-act-2014"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 160(20)(21)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    }
  ],
  "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."
}