{
  "legislation": {
    "id": "ukpga/2017/10",
    "title": "Finance Act 2017",
    "short_title": "Finance Act 2017",
    "citation": "2017 c. 10",
    "type": "ukpga",
    "date": "2017-04-27",
    "revised": true,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/finance-act-2017",
    "json_url": "https://openlegislation.uk/finance-act-2017.json"
  },
  "direction": "made_by",
  "with": "ukpga/2003/1",
  "count": 165,
  "effects": [
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 99(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 9(2)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 554Z5",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 6 para. 10",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 202(1A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 47",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 114(2)(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 19(b)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 554Z4(7)-(10)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 3 para. 7",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 554C(3A)-(3C)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 6 para. 3(2)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 613(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 3 para. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 61(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 1 para. 5",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 160(1)(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 39(2)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 554Z(10)(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 6 para. 6",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 88(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 5(b)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 226A(6)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "s. 12(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 99(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 9(3)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 573(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 3 para. 8",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 635(5)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 3 para. 2(5)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 574A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 3 para. 10(1)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 131(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 25(2)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 531(3A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "s. 12(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 365(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "s. 8(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 554XA",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 6 para. 9",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 94A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 6",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 635(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 3 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 148(2A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 33(4)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 106(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 17(2)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 132(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 26",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 109(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 18(3)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 52(2)(c)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 1 para. 4",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 695(1A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 59",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 635(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 3 para. 2(4)(c)(iii)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 126(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 24",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 61A(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 1 para. 6",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 144(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 29(4)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 575(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 3 para. 2(4)(a)(iii)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 144(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 29(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 81(3)(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 3(3)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "word substituted",
      "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/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 61",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 395C",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 3 para. 6",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 106(2A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 17(3)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 554C(1)(aa)(ab)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 6 para. 3(2)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 148(2B)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 33(5)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 205A 205B",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "s. 8(3)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 148(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 33(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 147A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 32",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 95(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 51",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 100",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 10",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 365 heading",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "s. 8(4)(c)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words renumbered as s. 102(1A)",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 102(1A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 13(3)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 362(1)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 54",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 239(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 53(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 102(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 13(6)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "substituted for s. 175(1)",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 175(A1)-(1B)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 43",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 61D(4A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 1 para. 7",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 102(1B)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 13(4)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 160A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 40",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 479(3A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "s. 12(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 81(1A)(1B)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 3(2)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 148(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 33(3)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 61J(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 1 para. 8",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 532(4A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "s. 12(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 554A(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 6 para. 4(a)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 184(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 46",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 574(1)(aa)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 3 para. 9",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 144(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 29(2)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 576A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 3 para. 11(1)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 114(2)(c)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 19(c)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 613(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 3 para. 2(4)(b)(ii)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 101",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 12",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 635(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 3 para. 2(4)(c)(ii)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 160(5)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 39(3)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 236(2)(b)(iii)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 52(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 554A(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 6 para. 4(b)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 145(6)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 30(3)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 575(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 3 para. 2(4)(a)(iv)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 635(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 3 para. 2(4)(c)(i)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 19(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 50(2)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 226A(7)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "s. 12(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 120(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 21",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 693(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 57",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 109(1)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 18(2)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 236(2)(b)(ii)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 52(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 131(1A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 25(3)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 144(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 29(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 102(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 13(5)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 226B-226D",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "s. 12(2)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 318A(1)(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 55",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 554A(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 6 para. 2",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 119 heading",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 20(3)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 613(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 3 para. 2(4)(b)(i)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 48(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 1 para. 2(b)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 158A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 38",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 575(1A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 3 para. 2(4)(a)(ii)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 114(2)(d)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 19(d)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 170(1)(f) and word",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 41(c)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 554Z11B-554Z11G and cross-heading",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 6 para. 11",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 363(1)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 56",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 114(2)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 19(a)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 87A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 4",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 120A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 22",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 102(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 13(2)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 7(5)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 1 para. 10",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 143(A1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 28(2)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 105(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 16(2)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 132A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 27",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 613(5)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 3 para. 2(5)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 121A 121B",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 23",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 365(1)(aa)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "s. 8(4)(a)(ii)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 97(1A)(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 7",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 694(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 58",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 103A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 15",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 119(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 20(2)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 339A(6A)-(6C)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 1 para. 12",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 175A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 44(1)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 105(2A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 16(3)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 48(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 1 para. 2(a)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 554OA",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 6 para. 5",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 395B(1)(ca)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 3 para. 5(2)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 100A(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 11",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 49(4A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 1 para. 11",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 395B(8)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 3 para. 5(3)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 88(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 5(a)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 554Z12(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 6 para. 7",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 98",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 8",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 180(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 45",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 148(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 33(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "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/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 18(4)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 146(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 31(3)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Pt. 2 Ch. 10",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 1 para. 9",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 203A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 48",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 576A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 10",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 143(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 28(4)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 149(1)(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 34",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 239(6)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 53(3)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 154A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 37",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 173(1A)(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 42",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 143(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 28(3)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 365(1)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "s. 8(4)(a)(i)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 49(1)(aa)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 1 para. 3",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 226A(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "s. 12(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 146(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 31(2)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 149A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 35",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 228A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 49",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 226A(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "s. 12(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 575(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 3 para. 2(1)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 576A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 4 para. 9",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 69A 69B",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 1",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 575(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 3 para. 2(4)(a)(i)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 19(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 50(3)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 103(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 14",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "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/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 60",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 145(1)(c)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 30(2)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 205(1A)-(1D)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "s. 8(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 170(1)(ca)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 41(a)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 154(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 36",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 236(2)(c)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 52(2)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 576A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 3 para. 12(1)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 170(1)(d)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 41(b)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 239(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 53(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 393B(2)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 3 para. 13(1)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 236(2)(b)(i)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 52(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 205(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "s. 8(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 236(2)(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 52(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 144(1A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 2 para. 29(3)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 205(1)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "s. 8(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 554RA",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 6 para. 8",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 52(2)(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2017/10",
        "title": "Finance Act 2017",
        "provisions": "Sch. 1 para. 4",
        "url": "https://openlegislation.uk/finance-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-04-27"
    }
  ],
  "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."
}