{
  "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/2019/1458",
  "count": 3,
  "effects": [
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 733A(8)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "uksi/2019/1458",
        "title": "The Civil Partnership (Opposite-sex Couples) Regulations 2019",
        "provisions": "Sch. 3 para. 29(2)",
        "url": "https://openlegislation.uk/civil-partnership-opposite-sex-couples-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-12-02"
    },
    {
      "type": "substituted for s. 809M(3)(a)(b)",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809M(3)(a)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "uksi/2019/1458",
        "title": "The Civil Partnership (Opposite-sex Couples) Regulations 2019",
        "provisions": "Sch. 3 para. 29(4)",
        "url": "https://openlegislation.uk/civil-partnership-opposite-sex-couples-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-12-02"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2007/3",
        "title": "Income Tax Act 2007",
        "provisions": "s. 809ZQ(2)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "uksi/2019/1458",
        "title": "The Civil Partnership (Opposite-sex Couples) Regulations 2019",
        "provisions": "Sch. 3 para. 29(3)",
        "url": "https://openlegislation.uk/civil-partnership-opposite-sex-couples-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-12-02"
    }
  ],
  "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."
}