{
  "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": "uksi/2006/206",
  "count": 3,
  "effects": [
    {
      "type": "substituted for reg. 2(2)(a)-(d)",
      "affected": {
        "id": "uksi/2006/206",
        "title": "The Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) Regulations 2006",
        "provisions": "reg. 2(2)(a)-(c)",
        "url": "https://openlegislation.uk/pension-schemes-categories-of-country-and-requirements-for-overseas-pension-schemes-and-recognised-overseas-pension-schemes-regulations-2006"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 33(2)(4)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "uksi/2006/206",
        "title": "The Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) Regulations 2006",
        "provisions": "reg. 3(2)(b)",
        "url": "https://openlegislation.uk/pension-schemes-categories-of-country-and-requirements-for-overseas-pension-schemes-and-recognised-overseas-pension-schemes-regulations-2006"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 33(3)(4)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "uksi/2006/206",
        "title": "The Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) Regulations 2006",
        "provisions": "reg. 3(2)(a)",
        "url": "https://openlegislation.uk/pension-schemes-categories-of-country-and-requirements-for-overseas-pension-schemes-and-recognised-overseas-pension-schemes-regulations-2006"
      },
      "affecting": {
        "id": "ukpga/2025/8",
        "title": "Finance Act 2025",
        "provisions": "s. 33(3)(4)",
        "url": "https://openlegislation.uk/finance-act-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2025-04-06"
    }
  ],
  "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."
}