{
  "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/2010/4",
  "count": 87,
  "effects": [
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 269ZE",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 7",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 269ZFB and cross-heading",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 9",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 269ZV(5A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 12",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "sum substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 482(6)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 41(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 188DD(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 2",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 269ZJ(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 10",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 269ZD(2)(b)(iii) and word",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 6(2)(a)(ii)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 162(1B)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 20 para. 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/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 381(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 14 para. 4(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/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 582(3)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 1 para. 119",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 304(7)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 15",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 188CJ(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 24(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/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1143(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 21(2)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 188BG(3)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 23(a)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 269ZD(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 6(4)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 533(1A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 1 para. 114",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 730C(3A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 31(1)(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/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 134(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 24(1)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 269CC(7)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 13",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 269ZB(8)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 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/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 288(9)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 14 para. 4(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/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 437(6)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 14 para. 4(7)(b)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 331(3)(da)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 14 para. 4(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "substituted for s. 288(5)(a)",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 288(5)(a)(aa)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 14 para. 4(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 269ZC(6)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 5",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 269ZQ(2)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 11",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "modified by 1992 c. 12, Sch. 5AAA para. 36(3)(4) (as inserted)",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Pt. 10 Ch. 2",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 1 para. 21",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 535A 535B",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 1 para. 115",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 357JI(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 27",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 188ED(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 3(b)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 188DD(3A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 24(3)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "applied (with modifications) by 1992 c. 12, Sch. 5AAA para. 46(2) (as inserted)",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Pt. 10 Ch. 2",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 1 para. 21",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 45G",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 21",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 556(3A)-(3C)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 1 para. 118(2)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "s. 676AF renumbered as s. 676AF(1)",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 676AF(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 29(a)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 676AF(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 29(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/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 550(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 1 para. 117",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 771(9A)(9B)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 14 para. 4(9)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 188BG(3)(d) and word",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 23(b)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 437(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 14 para. 4(7)(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/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 188DD(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 24(2)(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/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 676BC(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 30(b)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 730C(2)(aa)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 31(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "applied (with modifications) by 1992 c. 12, Sch. 1A para. 9 (as inserted)",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1155-1157",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 1 para. 14",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "sum substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 482(6)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 41(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/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 676(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 28(a)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1015(1A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 20 para. 4",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 676BC(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 30(a)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 269ZFA",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 8",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "applied (with modifications) by 1992 c. 12, Sch. 1A para. 9 (as inserted)",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 161-164",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 1 para. 14",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "sum substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 482(7)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 41(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 269ZD(2)(b)(i)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 6(2)(a)(i)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 676BC(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 30(c)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "applied (with modifications) by 1992 c. 12, s. 169S(3D)(3E) (as substituted)",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Pt. 5 Ch. 6",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 16 para. 2(4)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 269CN",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 14",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 188DD(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 24(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 547(6)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 1 para. 116",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1122",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 47(5)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 269ZD(7)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 6(5)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "applied (with modifications) by 1992 c. 12, Sch. 1A para. 4(6) (as inserted)",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Pt. 8ZB",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 1 para. 14",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 188ED(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 25(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/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 331(4)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 14 para. 4(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/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 676(4)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 28(c)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 269ZD(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 6(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 188ED(3A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 25(3)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 364",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 33(2)(c)(vi)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 188ED(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 25(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "applied (with modifications) by 1992 c. 12, Sch. 1A para. 9 (as inserted)",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 160(2)-(7)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 1 para. 14",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 331(9)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 14 para. 4(3)(d)(ii)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 556(7)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 1 para. 118(3)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "substituted for s. 197(2)(a)-(c)",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 197(2)(a)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 40(3)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "sum substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 482(7)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 41(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/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 377A",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 14 para. 4(5)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 331(6)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 14 para. 4(3)(c)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1143(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 21(4)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1122",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 48(7)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1143(2A)-(2E)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "s. 21(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/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 676(4)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 28(b)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 188ED(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 3(a)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 331(9)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 14 para. 4(3)(d)(i)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 269ZD(4)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 10 para. 6(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/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 377(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 14 para. 4(4)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 544(5A)(5B)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 14 para. 4(8)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-02-12"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 9(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 5 para. 29(2)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 9(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 5 para. 29(3)",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 188BI(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 5 para. 31",
        "url": "https://openlegislation.uk/finance-act-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 107(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2019/1",
        "title": "Finance Act 2019",
        "provisions": "Sch. 5 para. 30",
        "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."
}