{
  "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/2009/10",
  "count": 50,
  "effects": [
    {
      "type": "modified by 1994 c. 23, Sch. 9ZF paras. 11, 12 (as inserted)",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Act",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 18 para. 6",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "amendment to earlier affecting provision 2010 c. 33, Sch. 11 para. 2(13)(a)",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 1",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 15 para. 5(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-10"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 55 para. 18(1)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 15 para. 8(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-10"
    },
    {
      "type": "amendment to earlier affecting provision 2010 c. 33, Sch. 10 para. 7",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 55 para. 13A-13J",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 15 para. 3(1)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-10"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 1",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 15 para. 4(b)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 53 para. 11D and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 15 para. 12",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-10"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 55 para. 1",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 15 para. 2(3)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-10"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 55 para. 1(4)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 15 para. 2(2)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-10"
    },
    {
      "type": "amendment to earlier affecting provision 2010 c. 33, Sch. 11 para. 2(14)(a)",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 1",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 15 para. 5(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-10"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 1",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 15 para. 4(a)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-10"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 55 para. 11(1)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 15 para. 8(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-12-10"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 102(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 29 para. 2(a)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 108(5)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 38",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 54A Pt. 1 heading",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 29 para. 4(2)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 54 para. 12C and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 29 para. 3(2)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "s. 102(4)(aa)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 29 para. 2(b)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 54A Pt. 2",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 29 para. 4(3)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 54 Pt. 2A",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 29 para. 3(3)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 3(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 40(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 3(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 40(4)(a)(iii)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 55 para. 17B",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 39(4)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 55 para. 1(4)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 39(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 3(1)(d)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 40(4)(c)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 1",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 40(2)(c)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 3(1A)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 40(4)(c)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 3(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 40(4)(a)(i)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 1",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 40(2)(e)(i)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 1",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 40(2)(e)(ii)(b)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "modified (cond.)",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 55 para. 2",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 39(6)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 55 para. 17A and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 39(4)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 8A(1)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 40(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "modified (cond.)",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 1 Item 24",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 40(9)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 2(c)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 40(3)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 1",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 40(2)(e)(ii)(a)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 55 para. 1",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 39(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 8A(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 40(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 1",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 40(2)(f)(ii)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 3(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 40(4)(a)(ii)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 1",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 40(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 8A(3)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 40(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 55 para. 25 and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 39(5)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 1",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 40(2)(f)(i)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 8K and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 40(7)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 1",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 40(2)(d)(ii)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 1",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 40(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 1",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 40(2)(d)(i)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 8F(2)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 40(6)(b)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "modified (cond.)",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 1 Item 23",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 40(8)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 56 para. 8F(1)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 40(6)(a)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/10",
        "title": "Finance Act 2009",
        "provisions": "Sch. 55 para. 2(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 39(3)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    }
  ],
  "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."
}