{
  "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/2009/4",
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      },
      "affecting": {
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        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
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    {
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    {
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      },
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    {
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    },
    {
      "type": "inserted",
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        "title": "Corporation Tax Act 2009",
        "provisions": "s. 133N(3A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 134(1)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
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    {
      "type": "words substituted",
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        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1303 heading",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 36(a)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
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    },
    {
      "type": "omitted",
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        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1303(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
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        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 36(b)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "applied by 2010 c. 8, s. 259NEC(9) (as inserted)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 323",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 7 para. 5",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    }
  ],
  "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."
}