{
  "legislation": {
    "id": "ukpga/2018/3",
    "title": "Finance Act 2018",
    "short_title": "Finance Act 2018",
    "citation": "2018 c. 3",
    "type": "ukpga",
    "date": "2018-03-15",
    "revised": true,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/finance-act-2018",
    "json_url": "https://openlegislation.uk/finance-act-2018.json"
  },
  "direction": "made_by",
  "with": "ukpga/2003/1",
  "count": 27,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 554A(5A)-(5C)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2018/3",
        "title": "Finance Act 2018",
        "provisions": "Sch. 1 para. 1",
        "url": "https://openlegislation.uk/finance-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-29"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 689(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2018/3",
        "title": "Finance Act 2018",
        "provisions": "Sch. 1 para. 12(2)",
        "url": "https://openlegislation.uk/finance-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2018-03-15"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 554Z(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2018/3",
        "title": "Finance Act 2018",
        "provisions": "Sch. 1 para. 5(4)",
        "url": "https://openlegislation.uk/finance-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2018-03-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 554A cross-heading",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2018/3",
        "title": "Finance Act 2018",
        "provisions": "Sch. 1 para. 5(2)",
        "url": "https://openlegislation.uk/finance-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2018-03-15"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 136(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2018/3",
        "title": "Finance Act 2018",
        "provisions": "s. 48(9)(b)",
        "url": "https://openlegislation.uk/finance-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2018-03-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 297D",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2018/3",
        "title": "Finance Act 2018",
        "provisions": "s. 8(1)",
        "url": "https://openlegislation.uk/finance-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2018-03-15"
    },
    {
      "type": "substituted for s. 141(1)",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 141(1)(1A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2018/3",
        "title": "Finance Act 2018",
        "provisions": "s. 9(2)",
        "url": "https://openlegislation.uk/finance-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2018-03-15"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 171(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2018/3",
        "title": "Finance Act 2018",
        "provisions": "s. 48(11)(b)",
        "url": "https://openlegislation.uk/finance-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2018-03-15"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 141(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2018/3",
        "title": "Finance Act 2018",
        "provisions": "s. 9(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2018-03-15"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 137(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2018/3",
        "title": "Finance Act 2018",
        "provisions": "s. 48(10)(b)",
        "url": "https://openlegislation.uk/finance-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2018-03-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 554Z2A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2018/3",
        "title": "Finance Act 2018",
        "provisions": "Sch. 1 para. 3(2)",
        "url": "https://openlegislation.uk/finance-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2018-03-15"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 554A heading",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2018/3",
        "title": "Finance Act 2018",
        "provisions": "Sch. 1 para. 5(3)",
        "url": "https://openlegislation.uk/finance-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2018-03-15"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 140(5)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2018/3",
        "title": "Finance Act 2018",
        "provisions": "s. 9(5)",
        "url": "https://openlegislation.uk/finance-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2018-03-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 689(4A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2018/3",
        "title": "Finance Act 2018",
        "provisions": "Sch. 1 para. 12(3)",
        "url": "https://openlegislation.uk/finance-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2018-03-15"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 414(1)(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2018/3",
        "title": "Finance Act 2018",
        "provisions": "s. 10(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2018-03-15"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 139(7)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2018/3",
        "title": "Finance Act 2018",
        "provisions": "s. 9(5)",
        "url": "https://openlegislation.uk/finance-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2018-03-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 414(1)(za)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2018/3",
        "title": "Finance Act 2018",
        "provisions": "s. 10(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2018-03-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 384(2)(aa)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2018/3",
        "title": "Finance Act 2018",
        "provisions": "s. 7",
        "url": "https://openlegislation.uk/finance-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2018-03-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 554AA-554AF and cross-heading",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2018/3",
        "title": "Finance Act 2018",
        "provisions": "Sch. 1 para. 2",
        "url": "https://openlegislation.uk/finance-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2018-03-15"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 171(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2018/3",
        "title": "Finance Act 2018",
        "provisions": "s. 48(11)(a)",
        "url": "https://openlegislation.uk/finance-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2018-03-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 136(2A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2018/3",
        "title": "Finance Act 2018",
        "provisions": "s. 48(9)(a)",
        "url": "https://openlegislation.uk/finance-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2018-03-15"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 141(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2018/3",
        "title": "Finance Act 2018",
        "provisions": "s. 9(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2018-03-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 137(2A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2018/3",
        "title": "Finance Act 2018",
        "provisions": "s. 48(10)(a)",
        "url": "https://openlegislation.uk/finance-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2018-03-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 554Z2(1AA)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2018/3",
        "title": "Finance Act 2018",
        "provisions": "Sch. 1 para. 3(1)",
        "url": "https://openlegislation.uk/finance-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2018-03-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 141(2A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2018/3",
        "title": "Finance Act 2018",
        "provisions": "s. 9(4)",
        "url": "https://openlegislation.uk/finance-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2018-03-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 413(A1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2018/3",
        "title": "Finance Act 2018",
        "provisions": "s. 10(2)",
        "url": "https://openlegislation.uk/finance-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2018-03-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 414B 414C",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2018/3",
        "title": "Finance Act 2018",
        "provisions": "s. 10(4)",
        "url": "https://openlegislation.uk/finance-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2018-03-15"
    }
  ],
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}