{
  "legislation": {
    "id": "ukpga/2021/26",
    "title": "Finance Act 2021",
    "short_title": "Finance Act 2021",
    "citation": "2021 c. 26",
    "type": "ukpga",
    "date": "2021-06-10",
    "revised": true,
    "unapplied_effects": 3,
    "url": "https://openlegislation.uk/finance-act-2021",
    "json_url": "https://openlegislation.uk/finance-act-2021.json"
  },
  "direction": "made_by",
  "with": "uksi/1995/2518",
  "count": 15,
  "effects": [
    {
      "type": "modified by 1994 c. 23, Sch. 9ZF para. 16(6) (as inserted)",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "reg. 171",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 18 para. 6",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "modified by 1994 c. 23, Sch. 9ZE para. 41 (as inserted)",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "Pt. 21",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 18 para. 6",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "modified by 1994 c. 23, Sch. 9ZF para. 18 (as inserted)",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "Regulations",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 18 para. 6",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "modified by 1994 c. 23, Sch. 9ZF para. 17(2) (as inserted)",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "reg. 184D",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 18 para. 6",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "modified by 1994 c. 23, Sch. 9ZF para. 15 (as inserted)",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "reg. 43A",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 18 para. 6",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "modified by 1994 c. 23, Sch. 9ZF para. 16(5) (as inserted)",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "reg. 168",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 18 para. 6",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "modified by 1994 c. 23, Sch. 9ZF para. 16(2) (as inserted)",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "reg. 165",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 18 para. 6",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "modified by 1994 c. 23, Sch. 9ZF para. 16(7) (as inserted)",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "Regulations",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 18 para. 6",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "modified by 1994 c. 23, Sch. 9ZF para. 16(4) (as inserted)",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "Pt. 19",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 18 para. 6",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "modified by 1994 c. 23, Sch. 9ZF para. 16(3) (as inserted)",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "reg. 166",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 18 para. 6",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "modified by 1994 c. 23, Sch. 9ZC para. 5A(3) (as inserted)",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "reg. 13A(5)",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 18 para. 8(6)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "modified by 1994 c. 23, Sch. 9ZF para. 17(3) (as inserted)",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "reg. 184I",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 18 para. 6",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "modifications by 2020 SI 728, art. 6 continued",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "reg. 55K",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "s. 93(3)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "modified by 1994 c. 23, Sch. 9ZC para. 5A(2) (as inserted)",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "reg. 13",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 18 para. 8(6)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    },
    {
      "type": "modified by 1994 c. 23, Sch. 9ZC para. 5A(4) (as inserted)",
      "affected": {
        "id": "uksi/1995/2518",
        "title": "The Value Added Tax Regulations 1995",
        "provisions": "reg. 16B",
        "url": "https://openlegislation.uk/value-added-tax-regulations-1995"
      },
      "affecting": {
        "id": "ukpga/2021/26",
        "title": "Finance Act 2021",
        "provisions": "Sch. 18 para. 8(6)",
        "url": "https://openlegislation.uk/finance-act-2021"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2021-06-10"
    }
  ],
  "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."
}