{
  "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/2009/4",
  "count": 39,
  "effects": [
    {
      "type": "modified (temp.)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Pt. 15E",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 21(1)(4)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "modified (temp.)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1218ZCH(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 21(1)-(3)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "disapplied",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 409(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 51(1)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "disapplied",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 465",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 44(2)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "disapplied",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 373(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 50(1)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "excluded",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 625",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 33(3)(c)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1196A",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 16(4)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 465(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 56(3)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1195(2)(aa)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 16(2)(a)(ii)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "modified (temp.)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1217RG(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 19(1)-(3)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Pt. 15D",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 19(1)(4)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "disapplied",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 465",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 45(3)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1195(3A)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 16(2)(b)(i)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "Pt. 15C",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 17(1)(4)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1195(2)(a)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 16(2)(a)(i)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1195(3A)(c) and word",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 16(2)(b)(ii)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "modified (temp.)",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1217K(4)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 17(1)-(3)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "disapplied",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 349",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 39(1)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1218ZCG(1)(c)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 22(5)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 465(3)(e) and word",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 56(3)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1196",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 16(3)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "excluded",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 336",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 2 para. 33(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-02-24"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1218ZAA(3A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 22(2)(c)(6)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-04-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1217RA(6A)-(6C)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 20(3)(5)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-04-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1217GC(3)-(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 18(5)(6)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-04-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1218ZCA(6A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 22(4)(6)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-04-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1218ZAC(3)(b)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 22(3)(6)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-04-01"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1217FA(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 18(2)(b)(6)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-04-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1217GA(2A)-(2C)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 18(4)(6)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-04-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1217FB(1)(za)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 18(3)(6)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-04-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1217PA(2)(za)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 20(2)(5)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-04-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1217FA(3A)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 18(2)(c)(6)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-04-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1217FA(2)(ba)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 18(2)(a)(ii)(6)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-04-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1218ZAA(1)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 22(2)(a)(6)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-04-01"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1218ZAA(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 22(2)(b)(6)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-04-01"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1217FA(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 18(2)(a)(i)(6)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-04-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1217RC(4)(5)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "s. 20(4)(5)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-04-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1297(3)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 5 para. 3(3)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-01-01"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2009/4",
        "title": "Corporation Tax Act 2009",
        "provisions": "s. 1297(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2009"
      },
      "affecting": {
        "id": "ukpga/2022/3",
        "title": "Finance Act 2022",
        "provisions": "Sch. 5 para. 3(3)",
        "url": "https://openlegislation.uk/finance-act-2022"
      },
      "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."
}