{
  "legislation": {
    "id": "ukpga/2017/32",
    "title": "Finance (No. 2) Act 2017",
    "short_title": "Finance (No. 2) Act 2017",
    "citation": "2017 c. 32",
    "type": "ukpga",
    "date": "2017-11-16",
    "revised": true,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/finance-no-2-act-2017",
    "json_url": "https://openlegislation.uk/finance-no-2-act-2017.json"
  },
  "direction": "made_by",
  "with": "ukpga/1988/1",
  "count": 22,
  "effects": [
    {
      "type": "Corporation Tax Acts applied by 2012 c. 14, s. 124B(7) (as inserted)",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "Act",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "Sch. 4 para. 26",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "Corporation Tax Acts applied by 2012 c. 14, s. 124C(7) (as inserted)",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "Act",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "Sch. 4 para. 26",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 826(7E)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "Sch. 4 para. 106(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "Corporation Tax Acts modified in part by 2010 c. 4, s. 321(2A) (as inserted)",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "Act",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "Sch. 4 para. 52(3)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 826(8A)(b)(ii)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "Sch. 6 para. 2(4)(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "power to restrict or modify Corporation Tax Acts conferred by 2010 c. 4, s. 303B(5) (as inserted)",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "Act",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "Sch. 4 para. 48",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 826(3C)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "Sch. 6 para. 2(3)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "Taxes Acts modified by 1998 c. 36, Sch. 18 para. 30(4) (as inserted)",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "Act",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "Sch. 15 para. 28(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "Corporation Tax Acts applied by 2012 c. 14, s. 124A(6) (as inserted)",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "Act",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "Sch. 4 para. 26",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 826(8A)(a)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "Sch. 6 para. 2(4)(a)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "power to restrict or modify Corporation Tax Acts conferred by 2010 c. 4, s. 303C(7) (as inserted)",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "Act",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "Sch. 4 para. 48",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 826(8BA)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "Sch. 6 para. 2(5)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 826(1)(fe)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "Sch. 6 para. 2(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 826(7D)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "Sch. 4 para. 106(3)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "power to restrict or modify Corporation Tax Acts conferred by 2010 c. 4, s. 303D(6) (as inserted)",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "Act",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "Sch. 4 para. 48",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "Taxes Acts modified by 1970 c. 9, s. 28B(9) (as inserted)",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "Act",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "Sch. 15 para. 13(6)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 266A(8A)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "Sch. 8 para. 1(1)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 826(7AA)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "Sch. 4 para. 106(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "Taxes Acts modified by 1970 c. 9, s. 28A(8) (as inserted)",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "Act",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "Sch. 15 para. 12(6)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "Taxes Acts modified by 1970 c. 9, Sch. A1 para. 10(7) (as inserted)",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "Act",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "s. 60(3)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-04-01"
    },
    {
      "type": "Taxes Acts modified by 1970 c. 9, s. 8A(7) (as inserted)",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "Act",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "Sch. 14 para. 4(12)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "Taxes Acts modified by 1970 c. 9, s. 8(7) (as inserted)",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "Act",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "Sch. 14 para. 3(15)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": null
    }
  ],
  "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."
}