{
  "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/2015/11",
  "count": 13,
  "effects": [
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2015/11",
        "title": "Finance Act 2015",
        "provisions": "s. 79(3A)",
        "url": "https://openlegislation.uk/finance-act-2015"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 8(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2015/11",
        "title": "Finance Act 2015",
        "provisions": "s. 100(4E)",
        "url": "https://openlegislation.uk/finance-act-2015"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 34(5)(b)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2015/11",
        "title": "Finance Act 2015",
        "provisions": "s. 79(3)",
        "url": "https://openlegislation.uk/finance-act-2015"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 8(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2015/11",
        "title": "Finance Act 2015",
        "provisions": "Sch. 20 para. 21 and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2015"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 28 para. 14",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2015/11",
        "title": "Finance Act 2015",
        "provisions": "s. 79(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2015"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 8(1)(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/2015/11",
        "title": "Finance Act 2015",
        "provisions": "s. 100(4C)(c)",
        "url": "https://openlegislation.uk/finance-act-2015"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 34(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/2015/11",
        "title": "Finance Act 2015",
        "provisions": "s. 120(2)",
        "url": "https://openlegislation.uk/finance-act-2015"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 28 para. 16",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2015/11",
        "title": "Finance Act 2015",
        "provisions": "Sch. 21 para. 2(c)",
        "url": "https://openlegislation.uk/finance-act-2015"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 44(3)(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/2015/11",
        "title": "Finance Act 2015",
        "provisions": "Sch. 21 para. 5(4)",
        "url": "https://openlegislation.uk/finance-act-2015"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 44(4)(a)(ii)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2015/11",
        "title": "Finance Act 2015",
        "provisions": "Sch. 21 para. 5(6)",
        "url": "https://openlegislation.uk/finance-act-2015"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 44(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2015/11",
        "title": "Finance Act 2015",
        "provisions": "Sch. 21 para. 5(4)",
        "url": "https://openlegislation.uk/finance-act-2015"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 44(4)(a)(i)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2015/11",
        "title": "Finance Act 2015",
        "provisions": "Sch. 21 para. 1(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2015"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 44(2)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2015/11",
        "title": "Finance Act 2015",
        "provisions": "Sch. 21 para. 2(e) and word",
        "url": "https://openlegislation.uk/finance-act-2015"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 27 para. 44(3)(b)",
        "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."
}