{
  "legislation": {
    "id": "ukpga/2023/1",
    "title": "Finance Act 2023",
    "short_title": "Finance Act 2023",
    "citation": "2023 c. 1",
    "type": "ukpga",
    "date": "2023-01-10",
    "revised": true,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/finance-act-2023",
    "json_url": "https://openlegislation.uk/finance-act-2023.json"
  },
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  "with": "ukpga/2007/3",
  "count": 4,
  "effects": [
    {
      "type": "substituted for s. 10(5A)",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 10(5A)(5B)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2023/1",
        "title": "Finance Act 2023",
        "provisions": "s. 6(1)(3)(5)",
        "url": "https://openlegislation.uk/finance-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "sum substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 13A(2)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2023/1",
        "title": "Finance Act 2023",
        "provisions": "s. 7(1)(2)",
        "url": "https://openlegislation.uk/finance-act-2023"
      },
      "applied": true,
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      "in_force_date": "2023-04-06"
    },
    {
      "type": "inserted",
      "affected": {
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        "title": "Income Tax Act 2007",
        "provisions": "s. 1014(5)(b)(ai)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2023/1",
        "title": "Finance Act 2023",
        "provisions": "s. 6(2)(5)",
        "url": "https://openlegislation.uk/finance-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "sum substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 13A(2)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2023/1",
        "title": "Finance Act 2023",
        "provisions": "s. 7(3)(4)",
        "url": "https://openlegislation.uk/finance-act-2023"
      },
      "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."
}