{
  "legislation": {
    "id": "ukpga/2022/3",
    "title": "Finance Act 2022",
    "short_title": "Finance Act 2022",
    "citation": "2022 c. 3",
    "type": "ukpga",
    "date": "2022-02-24",
    "revised": true,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/finance-act-2022",
    "json_url": "https://openlegislation.uk/finance-act-2022.json"
  },
  "direction": "made_to",
  "with": "ukpga/2023/30",
  "count": 39,
  "effects": [
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 9(6)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 4 para. 11(1)(c)(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 9(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 4 para. 11(1)(a)(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 53(4)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 4 para. 14",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 9(5)(a)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 4 para. 11(1)(b)(i)(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 9(5)(b)(i)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 4 para. 11(1)(b)(ii)(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 58(1)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 4 para. 8(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-03-15"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 2(1)(e)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 4 para. 8(1)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-03-15"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 13(3)-(9)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 4 para. 13(1)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 9(4)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 4 para. 12(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 102 and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 347(8)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 59 and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 4 para. 15(1)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 17(2)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 14(1)(a)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 58(1)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 4 para. 15(3)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 9(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 4 para. 12(3)(b)(ii)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 35 and cross-heading",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 4 para. 13(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 21(4)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 14(3)(c)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 9(2)(a)(ii)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 4 para. 12(2)(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 21(2)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 14(1)(c)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 19(2)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 14(1)(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 21(3)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 14(2)(c)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 9(3)(iii)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 4 para. 12(3)(c)(iii)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 19(3)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 14(2)(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 9(3)(a)(i)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 4 para. 12(3)(c)(i)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 17(3)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 14(2)(a)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 9(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 4 para. 12(3)(b)(i)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "ceases to have effect in part",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 12",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 8(2)(b)s. 8(3)(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 9(3)(a)(ii)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 4 para. 12(3)(c)(ii)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 4(2A)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 4 para. 9(1)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 9(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 4 para. 12(3)(b)(iii)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 9(3)(a)(ii)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 4 para. 12(3)(c)(i)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 9(2)(a)(i)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 4 para. 12(2)(a)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 3(5A)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 4 para. 15(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 9(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 4 para. 12(3)(d)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 58(3)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 4 para. 13(3)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 19(4)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 14(3)(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 17(4)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 14(3)(a)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 5(4)(ha)-(hc)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 4 para. 10",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 9(3)(za)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 4 para. 12(3)(a)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 9(10)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 4 para. 12(5)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    }
  ],
  "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."
}