{
  "legislation": {
    "id": "ukpga/2019/1",
    "title": "Finance Act 2019",
    "short_title": "Finance Act 2019",
    "citation": "2019 c. 1",
    "type": "ukpga",
    "date": "2019-02-12",
    "revised": true,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/finance-act-2019",
    "json_url": "https://openlegislation.uk/finance-act-2019.json"
  },
  "direction": "made_by",
  "with": "ukpga/2003/1",
  "count": 39,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 289A(8)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 10(8)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 677(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 12(7)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "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/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 7(6)(b)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 307(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 11(1)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 132A(4A)(4B)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 7(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 289A(5A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 10(5)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 289A(5)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 10(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 121A(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 7(3)(b)(i)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 248A(1)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 9(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 205A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 9(6)-(8)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 677(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 12(6)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 658(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 12(3)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 121A(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 7(3)(b)(ii)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 154A(8)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 7(5)(d)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 154A(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 7(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 289A(2A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 10(2)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "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/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 7(6)(a)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 237A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 8(1)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 289A(7)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 10(7)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 132A(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 7(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 154A(7)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 7(5)(c)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 205(5)(6)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 9(4)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 248A(8)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 9(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 120A(3)(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 7(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 660",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 12(2)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 205",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 9(6)-(8)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 248A(8)(b) and word",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 9(3)(c)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 120A(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 7(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 289A(6)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 10(6)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 248A(8)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 9(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 154A(2)(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 7(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 248A(1)(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 9(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 121A(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 7(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 684(4A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 82(3)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 677(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 12(5)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 289A(5)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 10(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 1 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 12(8)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 661(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 12(4)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 289A(4A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 10(3)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    }
  ],
  "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."
}