{
  "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_by",
  "with": "ukpga/2007/3",
  "count": 53,
  "effects": [
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 30(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 99(1)(c)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 30(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 99(1)(b)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 888DA",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 55",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 30(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 99(1)(a)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "disapplied",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 684",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 49",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 8(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 4(1)(a)(3)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-04-06"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 8(3)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 4(1)(c)(3)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-04-06"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 9(2)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 4(2)(3)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-04-06"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 8(2)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 4(1)(b)(3)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-04-06"
    },
    {
      "type": "sum specified",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 12(3)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 5(1)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-04-06"
    },
    {
      "type": "excluded",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 21",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 5(2)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-04-06"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 23",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 75(2)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 89-91",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 71(2)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 24A(7)(c)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 76(2)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 75(5)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 46(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 61",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 41",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 528(2)(a)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 55",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 113(7)(b) and word",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 53",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 75(5)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 46(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 681AD(2)(a)(ii)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 57",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 544(4)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 56",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 70(4)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 43(4)(b)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 90(4)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 48(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 66(5)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 42(3)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 60(3)(b) and word",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 40",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 62",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 41",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 525(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 54(2)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 66(2)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 42(2)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 74C(4)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 45(3)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 103B(4)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 49(3)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 24A(7)(c)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 39",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 795(2)(b)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 59(3)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 70(5)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 43(5)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 525(5)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 54(3)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 70(2)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 43(2)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 110(4)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 52",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 70(3)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 43(3)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 75(6)(b)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 46(3)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 104(4)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 50",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 103B(3)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 49(2)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 795(1)(a)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 59(2)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 107(5)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 51",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 74(2)(b)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 44(b)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 795(4)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 59(4)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 795(1)(b)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 59(2)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 70(4)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 43(4)(a)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 83(6)(f)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 47",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 75(6)(a)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 46(3)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 74C(3)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 45(2)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 681CC(2)(a)(ii)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 58",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 90(5)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 48(3)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 74(2)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 44(a)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 90(4)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 1 para. 48(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "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."
}