{
  "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/2019/1458",
  "count": 8,
  "effects": [
    {
      "type": "substituted",
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        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 554Z1(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "uksi/2019/1458",
        "title": "The Civil Partnership (Opposite-sex Couples) Regulations 2019",
        "provisions": "Sch. 3 para. 25(4)",
        "url": "https://openlegislation.uk/civil-partnership-opposite-sex-couples-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-12-02"
    },
    {
      "type": "omitted",
      "affected": {
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        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 681G(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "uksi/2019/1458",
        "title": "The Civil Partnership (Opposite-sex Couples) Regulations 2019",
        "provisions": "Sch. 3 para. 25(5)(d)",
        "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": {
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        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 681G(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "uksi/2019/1458",
        "title": "The Civil Partnership (Opposite-sex Couples) Regulations 2019",
        "provisions": "Sch. 3 para. 25(5)(a)",
        "url": "https://openlegislation.uk/civil-partnership-opposite-sex-couples-regulations-2019"
      },
      "applied": true,
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      "in_force_date": "2019-12-02"
    },
    {
      "type": "words substituted",
      "affected": {
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        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 681G(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "uksi/2019/1458",
        "title": "The Civil Partnership (Opposite-sex Couples) Regulations 2019",
        "provisions": "Sch. 3 para. 25(5)(b)",
        "url": "https://openlegislation.uk/civil-partnership-opposite-sex-couples-regulations-2019"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-12-02"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 681G(5)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "uksi/2019/1458",
        "title": "The Civil Partnership (Opposite-sex Couples) Regulations 2019",
        "provisions": "Sch. 3 para. 25(5)(d)",
        "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. 61(4)(5)",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 61(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "uksi/2019/1458",
        "title": "The Civil Partnership (Opposite-sex Couples) Regulations 2019",
        "provisions": "Sch. 3 para. 25(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",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 61I(7)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "uksi/2019/1458",
        "title": "The Civil Partnership (Opposite-sex Couples) Regulations 2019",
        "provisions": "Sch. 3 para. 25(3)",
        "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/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 681G(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "uksi/2019/1458",
        "title": "The Civil Partnership (Opposite-sex Couples) Regulations 2019",
        "provisions": "Sch. 3 para. 25(5)(c)",
        "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."
}