{
  "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/2007/3",
  "count": 23,
  "effects": [
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 257HF(2)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 15(5)(b)(7)",
        "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/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 257DL(6)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 15(4)(d)(7)",
        "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/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 257DI(2)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 15(3)(b)(7)",
        "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/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 257DI(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 15(3)(a)(7)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 257HF(1)(a)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 15(5)(a)(7)",
        "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/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 257DL(4)(b)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 15(4)(c)(7)",
        "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/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 257AB(2)(b)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 15(2)(7)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "excluded",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 21",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 4(2)",
        "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/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 257DL(4)(a)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 15(4)(b)(7)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2023-04-06"
    },
    {
      "type": "sum confirmed",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 12(3)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 4(1)",
        "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/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 257DL(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "s. 15(4)(a)(7)",
        "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/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 498(1)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 13(3)(i)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 462(6)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 13(3)(g)",
        "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/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 23",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 10(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 484(3)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 13(3)(h)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "Pt. 9 Ch. 6",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 13(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 14(2)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 13(3)(c)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 15",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 13(3)(d)",
        "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/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 24B",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 10(3)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 23",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 13(3)(f)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 11(2)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 13(3)(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2023"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 16(2)(a) and word",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 13(3)(e)",
        "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/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 2(9)(b)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "ukpga/2023/30",
        "title": "Finance (No. 2) Act 2023",
        "provisions": "Sch. 2 para. 13(3)(a)",
        "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."
}