{
  "legislation": {
    "id": "ukpga/2021/26",
    "title": "Finance Act 2021",
    "short_title": "Finance Act 2021",
    "citation": "2021 c. 26",
    "type": "ukpga",
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    "json_url": "https://openlegislation.uk/finance-act-2021.json"
  },
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        "provisions": "s. 1L",
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      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 40",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
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      "in_force_date": "2021-04-06"
    },
    {
      "type": "words inserted",
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        "provisions": "s. 167(2)(b)",
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      },
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        "title": "Finance Act 2021",
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    {
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        "provisions": "Sch. 8B para. 2(2)(b)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
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    {
      "type": "words substituted",
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        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "Sch. 8B para. 1(3)(b)",
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      },
      "affecting": {
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  ],
  "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."
}