{
  "legislation": {
    "id": "ukpga/2007/3",
    "title": "Income Tax Act 2007",
    "short_title": "Income Tax Act 2007",
    "citation": "2007 c. 3",
    "type": "ukpga",
    "date": "2007-03-20",
    "revised": true,
    "unapplied_effects": 14,
    "url": "https://openlegislation.uk/income-tax-act-2007",
    "json_url": "https://openlegislation.uk/income-tax-act-2007.json"
  },
  "direction": "made_to",
  "with": "uksi/2017/701",
  "count": 2,
  "effects": [
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 274(4)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "uksi/2017/701",
        "title": "The Financial Services and Markets Act 2000 (Markets in Financial Instruments) Regulations 2017",
        "provisions": "Sch. 4 para. 10(a)",
        "url": "https://openlegislation.uk/financial-services-and-markets-act-2000-markets-in-financial-instruments-regulations-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-06-29"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 274(4)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "uksi/2017/701",
        "title": "The Financial Services and Markets Act 2000 (Markets in Financial Instruments) Regulations 2017",
        "provisions": "Sch. 4 para. 10(b)",
        "url": "https://openlegislation.uk/financial-services-and-markets-act-2000-markets-in-financial-instruments-regulations-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-06-29"
    }
  ],
  "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."
}