{
  "legislation": {
    "id": "ukpga/2003/1",
    "title": "Income Tax (Earnings and Pensions) Act 2003",
    "short_title": "Income Tax (Earnings and Pensions) Act 2003",
    "citation": "2003 c. 1",
    "type": "ukpga",
    "date": "2003-03-06",
    "revised": true,
    "unapplied_effects": 46,
    "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
    "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003.json"
  },
  "direction": "made_to",
  "with": "uksi/2015/360",
  "count": 3,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 431B(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "uksi/2015/360",
        "title": "The Finance Act 2014, Schedule 9 (Employment-related Securities etc.) (Consequential etc. Amendments) Regulations 2015",
        "provisions": "reg. 2(b)",
        "url": "https://openlegislation.uk/finance-act-2014-schedule-9-employment-related-securities-etc-consequential-etc-amendments-regulations-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-04-06"
    },
    {
      "type": "words in s. 431B renumbered as s. 431B(a)",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 431B(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "uksi/2015/360",
        "title": "The Finance Act 2014, Schedule 9 (Employment-related Securities etc.) (Consequential etc. Amendments) Regulations 2015",
        "provisions": "reg. 2(a)",
        "url": "https://openlegislation.uk/finance-act-2014-schedule-9-employment-related-securities-etc-consequential-etc-amendments-regulations-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-04-06"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 431B(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "uksi/2015/360",
        "title": "The Finance Act 2014, Schedule 9 (Employment-related Securities etc.) (Consequential etc. Amendments) Regulations 2015",
        "provisions": "reg. 2(b)",
        "url": "https://openlegislation.uk/finance-act-2014-schedule-9-employment-related-securities-etc-consequential-etc-amendments-regulations-2015"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2015-04-06"
    }
  ],
  "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."
}