{
  "legislation": {
    "id": "ukpga/2023/30",
    "title": "Finance (No. 2) Act 2023",
    "short_title": "Finance (No. 2) Act 2023",
    "citation": "2023 c. 30",
    "type": "ukpga",
    "date": "2023-07-11",
    "revised": true,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/finance-no-2-act-2023",
    "json_url": "https://openlegislation.uk/finance-no-2-act-2023.json"
  },
  "direction": "made_by",
  "with": "ukpga/2005/5",
  "count": 35,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 830(3A)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 36(5)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2022-11-17"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 656(2)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 1(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 873(3)(ca)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 28(5)(6)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 679(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 5(a)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 680(1)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 2(4)(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "sum substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 808(2)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 28(2)(a)(6)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 657(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 1(3)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "sum substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 811(1A)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 28(3)(a)(6)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 680(2A)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 3(3)(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 670(4A)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 3(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 679A",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 2(3)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 680(1)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 2(4)(a)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "sum substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 811(2)(a)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 28(3)(b)(6)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 811(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 28(3)(d)(6)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "substituted for s. 668(5)",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 668(5A)-(5C)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 2(2)(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 680(2)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 3(3)(a)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 828A",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 28(4)(6)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 808(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 28(2)(b)(6)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "sum substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 811(2)(b)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 28(3)(c)(6)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 668(1)(b)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 2(2)(a)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 680B",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 4(3)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 680A",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 4(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 679(4)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 5(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 663",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 1(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 776A",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 26(1)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-07-11"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 656(1)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 11(3)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 657(1)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 11(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 680(5)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 11(7)(c)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 649(1A)(1B)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 11(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 680(1A)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 11(7)(a)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 679A(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 11(6)(a)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 679(3A)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 11(5)(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 680(2)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 11(7)(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 679(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 11(5)(a)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "s. 679A(3A)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 11(6)(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    }
  ],
  "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."
}