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        "title": "Income Tax Act 2007",
        "provisions": "Sch. 1 para. 348(3)",
        "url": "https://openlegislation.uk/income-tax-act-2007"
      },
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      "in_force_date": "2007-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1992/12",
        "title": "Taxation of Chargeable Gains Act 1992",
        "provisions": "s. 101C(7)",
        "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992"
      },
      "affecting": {
        "id": "ukpga/2007/3",
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        "provisions": "Sch. 1 para. 305",
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      "in_force_date": "2007-04-06"
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  ],
  "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."
}