{
  "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/2012/14",
  "count": 3,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "s. 102(5)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 1 para. 32",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 38 para. 34(1)(d) and word",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 41(b)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2012/14",
        "title": "Finance Act 2012",
        "provisions": "Sch. 38 para. 34(1)",
        "url": "https://openlegislation.uk/finance-act-2012"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 41(a)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    }
  ],
  "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."
}