{
  "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/2003/1",
  "count": 71,
  "effects": [
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 5 para. 39(2)(c)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 3 para. 8(1)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2013-07-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 418(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 17(1)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 227(4)(za)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 17(3)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 418(1A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 17(2)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 323A-323C",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 13(2)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 3 para. 28(1)(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 3 para. 6(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 142(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 8(8)(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/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 655(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 44(8)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 4 para. 28K(5)(za)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 3 para. 5(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 2 para. 81K(7)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 3 para. 3(3)(c)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 226E and cross-heading",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 2 para. 1",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 139(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 8(4)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 2 para. 1(5)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 3 para. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 636B(3)(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 5 para. 8(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/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 3 para. 40K(A1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 3 para. 4(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 140(3)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 9(1)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 155(1B)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 11(2)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 120(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 7(6)(b)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 4 para. 28K(A1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 3 para. 5(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 139(2)(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 8(3)(c)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 61H(6)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 1 para. 61(2)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 4 para. 22(1)(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 3 para. 7(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 527(3)(c) and word",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 3 para. 9(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 3 para. 40A(5A)-(5D)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 3 para. 4(2)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 636B(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 5 para. 8(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 306B and cross-heading",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 2 para. 2",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 688A(5)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 14(2)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 684(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 15",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 4 para. 22(1)(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 3 para. 7(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 109(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 7(3)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 688B",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 14(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/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 4 para. 28K(6)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 3 para. 5(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/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 636A(3A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 5 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 642A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 23(1)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 140(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 8(6)(a)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 534(7)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 3 para. 1(1)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "substituted for s. 155(1C)(b)-(e)",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 155(1C)(b)-(g)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 11(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/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 3 para. 40K(6)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 3 para. 4(3)(c)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 2 para. 81K(A1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 3 para. 3(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 554Z8(5)(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 18(3)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 4 para. 22(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 3 para. 7(3)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 716(2)(fa)(fb)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 13(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/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 142(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 8(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/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 154(2)(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 7(7)(b)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 97(1A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 7(2)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 1 Pt. 2",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 1 para. 61(3)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 554Z8(5)(d) and word",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 18(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/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 140(3)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 8(7)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 2 para. 81K(6)(za)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 3 para. 3(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 3 para. 28(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 3 para. 6(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/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 554Z2(1A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 18(2)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 58(6)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 1 para. 61(2)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "s. 154 renumbered as s. 154(1)",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 154(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 7(7)(a)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 139(2)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 8(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 527(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 3 para. 9(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 140(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 8(6)(b)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 2 para. 81A(5A)-(5D)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 3 para. 3(2)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 636A heading",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 5 para. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 4 para. 28A(5A)-(5D)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 3 para. 5(2)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 114(1A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 7(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/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 717(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 13(4)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 140(3)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 9(3)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 3 para. 40K(5)(za)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 3 para. 4(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 636B(5)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 5 para. 8(3)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 173(1A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 7(8)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 139(2)(aa)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 8(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 2 Pt. 10A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 3 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 117",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 7(5)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 3 para. 28(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "Sch. 3 para. 6(3)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 120(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 7(6)(a)",
        "url": "https://openlegislation.uk/finance-act-2016"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2016-09-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 339A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2016/24",
        "title": "Finance Act 2016",
        "provisions": "s. 14(1)",
        "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."
}