{
  "legislation": {
    "id": "ukpga/1992/48",
    "title": "Finance (No. 2) Act 1992",
    "short_title": "Finance (No. 2) Act 1992",
    "citation": "1992 c. 48",
    "type": "ukpga",
    "date": "1992-07-16",
    "revised": true,
    "unapplied_effects": 5,
    "url": "https://openlegislation.uk/finance-no-2-act-1992",
    "json_url": "https://openlegislation.uk/finance-no-2-act-1992.json"
  },
  "direction": "made_to",
  "changes": 188,
  "count": 33,
  "page": 1,
  "next": null,
  "results": [
    {
      "id": "ukpga/2026/11",
      "title": "Finance Act 2026",
      "url": "https://openlegislation.uk/finance-act-2026",
      "changes": 2,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=ukpga%2F2026%2F11"
    },
    {
      "id": "uksi/2021/715",
      "title": "The Value Added Tax (Amendment) (EU Exit) Regulations 2021",
      "url": "https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=uksi%2F2021%2F715"
    },
    {
      "id": "ukpga/2020/26",
      "title": "Taxation (Post-transition Period) Act 2020",
      "url": "https://openlegislation.uk/taxation-post-transition-period-act-2020",
      "changes": 7,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=ukpga%2F2020%2F26"
    },
    {
      "id": "ukpga/2013/2",
      "title": "Statute Law (Repeals) Act 2013",
      "url": "https://openlegislation.uk/statute-law-repeals-act-2013",
      "changes": 3,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=ukpga%2F2013%2F2"
    },
    {
      "id": "uksi/2011/1043",
      "title": "The Treaty of Lisbon (Changes in Terminology) Order 2011",
      "url": "https://openlegislation.uk/treaty-of-lisbon-changes-in-terminology-order-2011",
      "changes": 2,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=uksi%2F2011%2F1043"
    },
    {
      "id": "uksi/2010/52",
      "title": "The Policing and Crime Act 2009 (Commencement No. 2) Order 2010",
      "url": "https://openlegislation.uk/policing-and-crime-act-2009-commencement-no-2-order-2010",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=uksi%2F2010%2F52"
    },
    {
      "id": "ukpga/2010/8",
      "title": "Taxation (International and Other Provisions) Act 2010",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010",
      "changes": 6,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=ukpga%2F2010%2F8"
    },
    {
      "id": "ukpga/2010/4",
      "title": "Corporation Tax Act 2010",
      "url": "https://openlegislation.uk/corporation-tax-act-2010",
      "changes": 9,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=ukpga%2F2010%2F4"
    },
    {
      "id": "uksi/2009/1890",
      "title": "The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009",
      "url": "https://openlegislation.uk/companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2009",
      "changes": 2,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=uksi%2F2009%2F1890"
    },
    {
      "id": "uksi/2009/1022",
      "title": "The Finance Act 1998, Schedule 2 (Assessments in Respect of Drawback) (Appointed Day) Order 2009",
      "url": "https://openlegislation.uk/finance-act-1998-schedule-2-assessments-in-respect-of-drawback-appointed-day-order-2009",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=uksi%2F2009%2F1022"
    },
    {
      "id": "uksi/2009/404",
      "title": "The Finance Act 2008, Schedule 36 (Appointed Day and Savings) Order 2009",
      "url": "https://openlegislation.uk/finance-act-2008-schedule-36-appointed-day-and-savings-order-2009",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=uksi%2F2009%2F404"
    },
    {
      "id": "uksi/2009/317",
      "title": "The Banking Act 2009 (Parts 2 and 3 Consequential Amendments) Order 2009",
      "url": "https://openlegislation.uk/banking-act-2009-parts-2-and-3-consequential-amendments-order-2009",
      "changes": 2,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=uksi%2F2009%2F317"
    },
    {
      "id": "uksi/2009/56",
      "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009",
      "changes": 7,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=uksi%2F2009%2F56"
    },
    {
      "id": "ukpga/2009/26",
      "title": "Policing and Crime Act 2009",
      "url": "https://openlegislation.uk/policing-and-crime-act-2009",
      "changes": 6,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=ukpga%2F2009%2F26"
    },
    {
      "id": "ukpga/2009/10",
      "title": "Finance Act 2009",
      "url": "https://openlegislation.uk/finance-act-2009",
      "changes": 6,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=ukpga%2F2009%2F10"
    },
    {
      "id": "ukpga/2009/4",
      "title": "Corporation Tax Act 2009",
      "url": "https://openlegislation.uk/corporation-tax-act-2009",
      "changes": 6,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=ukpga%2F2009%2F4"
    },
    {
      "id": "uksi/2008/2696",
      "title": "The Tribunals, Courts and Enforcement Act 2007 (Commencement No. 6 and Transitional Provisions) Order 2008",
      "url": "https://openlegislation.uk/tribunals-courts-and-enforcement-act-2007-commencement-no-6-and-transitional-provisions-order-2008",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=uksi%2F2008%2F2696"
    },
    {
      "id": "uksi/2008/2302",
      "title": "The Finance Act 1998, Schedule 2 (Assessments in Respect of Drawback) (Appointed Day) Order 2008",
      "url": "https://openlegislation.uk/finance-act-1998-schedule-2-assessments-in-respect-of-drawback-appointed-day-order-2008",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=uksi%2F2008%2F2302"
    },
    {
      "id": "ukpga/2008/9",
      "title": "Finance Act 2008",
      "url": "https://openlegislation.uk/finance-act-2008",
      "changes": 6,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=ukpga%2F2008%2F9"
    },
    {
      "id": "uksi/2007/2146",
      "title": "The Overseas Life Insurance Companies (Amendment) Regulations 2007",
      "url": "https://openlegislation.uk/overseas-life-insurance-companies-amendment-regulations-2007",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=uksi%2F2007%2F2146"
    },
    {
      "id": "uksi/2007/1050",
      "title": "The Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007",
      "url": "https://openlegislation.uk/corporation-tax-taxation-of-films-transitional-provisions-regulations-2007",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=uksi%2F2007%2F1050"
    },
    {
      "id": "ukpga/2007/15",
      "title": "Tribunals, Courts and Enforcement Act 2007",
      "url": "https://openlegislation.uk/tribunals-courts-and-enforcement-act-2007",
      "changes": 2,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=ukpga%2F2007%2F15"
    },
    {
      "id": "ukpga/2007/11",
      "title": "Finance Act 2007",
      "url": "https://openlegislation.uk/finance-act-2007",
      "changes": 3,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=ukpga%2F2007%2F11"
    },
    {
      "id": "ukpga/2007/3",
      "title": "Income Tax Act 2007",
      "url": "https://openlegislation.uk/income-tax-act-2007",
      "changes": 8,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=ukpga%2F2007%2F3"
    },
    {
      "id": "uksi/2006/3399",
      "title": "The Finance Act 2006, Section 53(1) (Films and Sound Recordings) (Appointed Day) Order 2006",
      "url": "https://openlegislation.uk/finance-act-2006-section-531-films-and-sound-recordings-appointed-day-order-2006",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=uksi%2F2006%2F3399"
    },
    {
      "id": "uksi/2006/3271",
      "title": "The Overseas Life Insurance Companies Regulations 2006",
      "url": "https://openlegislation.uk/overseas-life-insurance-companies-regulations-2006",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=uksi%2F2006%2F3271"
    },
    {
      "id": "uksi/2006/959",
      "title": "The Income Tax (Trading and Other Income) Act 2005 (Consequential Amendments) Order 2006",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005-consequential-amendments-order-2006",
      "changes": 2,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=uksi%2F2006%2F959"
    },
    {
      "id": "ukpga/2006/25",
      "title": "Finance Act 2006",
      "url": "https://openlegislation.uk/finance-act-2006",
      "changes": 2,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=ukpga%2F2006%2F25"
    },
    {
      "id": "ukpga/2005/7",
      "title": "Finance Act 2005",
      "url": "https://openlegislation.uk/finance-act-2005",
      "changes": 49,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=ukpga%2F2005%2F7"
    },
    {
      "id": "ukpga/2005/5",
      "title": "Income Tax (Trading and Other Income) Act 2005",
      "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
      "changes": 38,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=ukpga%2F2005%2F5"
    },
    {
      "id": "uksi/2004/2200",
      "title": "The Overseas Life Insurance Companies Regulations 2004",
      "url": "https://openlegislation.uk/overseas-life-insurance-companies-regulations-2004",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=uksi%2F2004%2F2200"
    },
    {
      "id": "ukpga/2003/1",
      "title": "Income Tax (Earnings and Pensions) Act 2003",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
      "changes": 2,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=ukpga%2F2003%2F1"
    },
    {
      "id": "ukpga/2002/23",
      "title": "Finance Act 2002",
      "url": "https://openlegislation.uk/finance-act-2002",
      "changes": 7,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/finance-no-2-act-1992/changes.json?with=ukpga%2F2002%2F23"
    }
  ],
  "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."
}