{
  "legislation": {
    "id": "ukpga/2016/24",
    "title": "Finance Act 2016",
    "short_title": "Finance Act 2016",
    "citation": "2016 c. 24",
    "type": "ukpga",
    "date": "2016-09-15",
    "revised": true,
    "unapplied_effects": 12,
    "url": "https://openlegislation.uk/finance-act-2016",
    "json_url": "https://openlegislation.uk/finance-act-2016.json"
  },
  "direction": "made_by",
  "with": "ukpga/1994/23",
  "count": 26,
  "effects": [
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 48(2)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 123(6)(b)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 48(4)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 123(8)(a)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 83(1)(rb)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 124(3)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 84(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 124(4)(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/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 48(7)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 123(9)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 48(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 123(3)(c)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 48(1B)(a)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 123(5)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 48(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 123(6)(c)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 19",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 126(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/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 1",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 126(3)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 3B para. 19",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 123(12)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 48(2)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 123(6)(a)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 43A-43D",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 18 para. 45(3)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 7A Pt. 1",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 126(2)(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/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 48(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 123(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 48(8A)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 123(11)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 48(7B)(7C)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 123(10)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 84(5)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 124(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 7A Pt. 2 Group 4",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 126(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 48(4)(c)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 123(8)(b)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 48(2A)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 123(7)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 77B-77D",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 124(2)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 48(1ZA)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 123(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/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 48(1)(c)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 123(3)(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/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 48 heading",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 123(2)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 33E",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 122",
        "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."
}