{
  "legislation": {
    "id": "ukpga/2021/26",
    "title": "Finance Act 2021",
    "short_title": "Finance Act 2021",
    "citation": "2021 c. 26",
    "type": "ukpga",
    "date": "2021-06-10",
    "revised": true,
    "unapplied_effects": 3,
    "url": "https://openlegislation.uk/finance-act-2021",
    "json_url": "https://openlegislation.uk/finance-act-2021.json"
  },
  "direction": "made_by",
  "with": "ukpga/2001/2",
  "count": 51,
  "effects": [
    {
      "type": "excluded",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 135(1)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 12(10)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-04-01"
    },
    {
      "type": "excluded",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 135(1)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 13(7)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 228MB(3)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 132(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 163(3A)(b)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 16(5)(c)(i)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 163(3A)(b)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 16(5)(c)(ii)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 163(3A)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 16(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 270AA(5)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 22 para. 7(4)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 570B(3)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 22 para. 16(2)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "excluded",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 130(1)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 9(10)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 3(2ZA)(b) and word",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 22 para. 15(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 570B(4)-(8)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 22 para. 16(3)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 270BJ(2A)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 22 para. 8",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 270AA(6)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 22 para. 7(5)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 163(3A)(a)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 16(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "applied (with modifications)",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 67",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 9(8)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 99(4A)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 1 para. 16(3)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 270EB(2)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 22 para. 11(2)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "words in s. 3(2ZA) renumbered as s. 3(2ZA)(a)",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 3(2ZA)(a)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 22 para. 15(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 270BK(3)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 22 para. 9",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "substituted for s. 70O(5)",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 70O(5)(6)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 132(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 163(2)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 16(4)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 39",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 22 para. 2",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 573A",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 22 para. 17",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 3(2ZZA)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 22 para. 15(2)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 70O(4)(b)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 132(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 163A",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 16(9)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "Pt. 2",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 9(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 45O-45R",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 22 para. 3",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 46(1)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 22 para. 4",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 163(4ZA)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 16(8)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 270AA(2)(b)(ii)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 22 para. 7(2)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "Sch. 1 Pt. 2",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 22 para. 18",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "substituted for s. 228MB(4)",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 228MB(4)(5)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 132(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 270EB(3A)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 22 para. 11(3)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 163(1)(aa)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 16(3)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 163(3AB)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 16(7)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 163(3A)(c)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 16(5)(d)(i)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 270IA(5)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 22 para. 12",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "restricted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 46(2)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 9(9)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 52(3)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 22 para. 5",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 163(4ZB)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 16(8)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 270AA(2A)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 22 para. 7(3)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "Sch. 1 Pt. 2",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 1 para. 17",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "Pt. 2A Ch. 2A",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 22 para. 10",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "excluded",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 5",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 9(7)(a)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 163(3AA)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 16(6)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "Pt. 2 Ch. 6A",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 17",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 99(4)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 1 para. 16(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 163(3A)(d) and word",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 16(5)(d)(ii)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 99(4)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 1 para. 16(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "amendment to earlier affecting provision 2019 c. 1, s. 32(1)",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 51A",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 15(1)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    }
  ],
  "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."
}