{
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    "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",
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  "effects": [
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        "provisions": "s. 54(4)(b)",
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      },
      "affecting": {
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        "title": "The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020",
        "provisions": "reg. 45(7)",
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      },
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    },
    {
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      },
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        "title": "The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020",
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      },
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        "title": "The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020",
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      },
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        "title": "The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020",
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      },
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        "title": "The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020",
        "provisions": "reg. 45(5)",
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      },
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      },
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        "title": "The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020",
        "provisions": "reg. 45(4)(b)",
        "url": "https://openlegislation.uk/marriage-and-civil-partnership-northern-ireland-no-2-regulations-2020"
      },
      "applied": true,
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      "in_force_date": "2020-12-07"
    },
    {
      "type": "words inserted",
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        "title": "Income Tax Act 2007",
        "provisions": "s. 45(1)(b)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
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        "title": "The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020",
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        "url": "https://openlegislation.uk/marriage-and-civil-partnership-northern-ireland-no-2-regulations-2020"
      },
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    },
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        "title": "Income Tax Act 2007",
        "provisions": "s. 48(4)(a)",
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      },
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        "title": "The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020",
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      "in_force_date": "2020-12-07"
    },
    {
      "type": "words inserted",
      "affected": {
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        "title": "Income Tax Act 2007",
        "provisions": "s. 44(3)(a)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
      "affecting": {
        "id": "uksi/2020/1143",
        "title": "The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020",
        "provisions": "reg. 45(3)(b)",
        "url": "https://openlegislation.uk/marriage-and-civil-partnership-northern-ireland-no-2-regulations-2020"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-07"
    }
  ],
  "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."
}