{
  "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/2005/5",
  "count": 10,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Pt. 5 Ch. 2A",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 3 para. 4",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "power to amend conferred",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Pt. 5 Ch. 2A",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 3 para. 10",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 148GA",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 14 para. 2(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/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 574(2)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 3 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 873(3)(ba)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 3 para. 5",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "s. 576 renumbered as s. 576(2)",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 576(2)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 3 para. 3(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/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 148G(2)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 14 para. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 574(1)(aa)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 3 para. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 576(1)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 3 para. 3(3)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 362",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 5 para. 8",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-04-06"
    }
  ],
  "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."
}