{
  "legislation": {
    "id": "ukpga/2025/8",
    "title": "Finance Act 2025",
    "short_title": "Finance Act 2025",
    "citation": "2025 c. 8",
    "type": "ukpga",
    "date": "2025-03-20",
    "revised": true,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/finance-act-2025",
    "json_url": "https://openlegislation.uk/finance-act-2025.json"
  },
  "direction": "made_by",
  "with": "ukpga/2010/4",
  "count": 14,
  "effects": [
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 438(2B)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 81(3)(c)(4)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-10-30"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 464B",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 81(1)(2)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-10-30"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 459(2)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 81(3)(d)(4)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-10-30"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Pt. 10 Ch. 3B",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 81(3)(b)(4)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-10-30"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 464ZA 464ZB",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 81(3)(a)(4)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-10-30"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 269ZF(4)(e)(vii)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 5 para. 6(6)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 347",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 5 para. 9(d)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 603",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 5 para. 7(b)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "applied by 1992 c. 12, s. 151KA(7) (as inserted)",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 1124",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 7 para. 3(4)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "Sch. 1 para. 602",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 5 para. 7(b)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 188DD(2)(a)(vii)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 5 para. 6(4)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 188ED(2)(a)(vii)",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 5 para. 6(5)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 67A",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 5 para. 6(3)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2010/4",
        "title": "Corporation Tax Act 2010",
        "provisions": "s. 65",
        "url": "https://openlegislation.uk/corporation-tax-act-2010"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "Sch. 5 para. 6(2)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-03-20"
    }
  ],
  "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."
}