{
  "legislation": {
    "id": "ukpga/1997/58",
    "title": "Finance (No. 2) Act 1997",
    "short_title": "Finance (No. 2) Act 1997",
    "citation": "1997 c. 58",
    "type": "ukpga",
    "date": "1997-07-31",
    "revised": true,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/finance-no-2-act-1997",
    "json_url": "https://openlegislation.uk/finance-no-2-act-1997.json"
  },
  "direction": "made_to",
  "with": "ukpga/2007/3",
  "count": 16,
  "effects": [
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1997/58",
        "title": "Finance (No. 2) Act 1997",
        "provisions": "s. 37(7)",
        "url": "https://openlegislation.uk/finance-no-2-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1997/58",
        "title": "Finance (No. 2) Act 1997",
        "provisions": "s. 35(3)(a)",
        "url": "https://openlegislation.uk/finance-no-2-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 1 para. 379",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1997/58",
        "title": "Finance (No. 2) Act 1997",
        "provisions": "s. 37(9)-(13)",
        "url": "https://openlegislation.uk/finance-no-2-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1997/58",
        "title": "Finance (No. 2) Act 1997",
        "provisions": "s. 37(2)-(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1997/58",
        "title": "Finance (No. 2) Act 1997",
        "provisions": "s. 16",
        "url": "https://openlegislation.uk/finance-no-2-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1997/58",
        "title": "Finance (No. 2) Act 1997",
        "provisions": "s. 31",
        "url": "https://openlegislation.uk/finance-no-2-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1997/58",
        "title": "Finance (No. 2) Act 1997",
        "provisions": "s. 25(2)(3)(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1997/58",
        "title": "Finance (No. 2) Act 1997",
        "provisions": "s. 29",
        "url": "https://openlegislation.uk/finance-no-2-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 1 para. 378 Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1997/58",
        "title": "Finance (No. 2) Act 1997",
        "provisions": "s. 33(1)",
        "url": "https://openlegislation.uk/finance-no-2-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1997/58",
        "title": "Finance (No. 2) Act 1997",
        "provisions": "Sch. 4 para. 22",
        "url": "https://openlegislation.uk/finance-no-2-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1997/58",
        "title": "Finance (No. 2) Act 1997",
        "provisions": "Sch. 4 para. 12",
        "url": "https://openlegislation.uk/finance-no-2-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1997/58",
        "title": "Finance (No. 2) Act 1997",
        "provisions": "Sch. 4 para. 15",
        "url": "https://openlegislation.uk/finance-no-2-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1997/58",
        "title": "Finance (No. 2) Act 1997",
        "provisions": "s. 37(8)",
        "url": "https://openlegislation.uk/finance-no-2-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1997/58",
        "title": "Finance (No. 2) Act 1997",
        "provisions": "Sch. 4 para. 20",
        "url": "https://openlegislation.uk/finance-no-2-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1997/58",
        "title": "Finance (No. 2) Act 1997",
        "provisions": "s. 15(1)",
        "url": "https://openlegislation.uk/finance-no-2-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1997/58",
        "title": "Finance (No. 2) Act 1997",
        "provisions": "s. 32",
        "url": "https://openlegislation.uk/finance-no-2-act-1997"
      },
      "affecting": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Sch. 3 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-04-06"
    }
  ],
  "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."
}