{
  "legislation": {
    "id": "ukpga/1983/55",
    "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
    "short_title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
    "citation": "1983 c. 55",
    "type": "ukpga",
    "date": "1983-07-26",
    "revised": true,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
    "json_url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994.json"
  },
  "count": 146,
  "page": 1,
  "next": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/instruments.json?page=2",
  "results": [
    {
      "id": "uksi/1994/1188",
      "title": "The Value Added Tax (Education) Order 1994",
      "short_title": "Value Added Tax (Education) 1994",
      "citation": "S.I. 1994/1188",
      "type": "uksi",
      "date": "1994-04-27",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-education-order-1994",
      "json_url": "https://openlegislation.uk/value-added-tax-education-order-1994.json",
      "made_under_provisions": [
        "section/17",
        "section/48"
      ]
    },
    {
      "id": "uksi/1994/803",
      "title": "The Value Added Tax (Accounting and Records) (Amendment) Regulations 1994",
      "short_title": "Value Added Tax (Accounting and Records) 1994",
      "citation": "S.I. 1994/803",
      "type": "uksi",
      "date": "1994-03-17",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1994",
      "json_url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1994.json",
      "made_under_provisions": [
        "schedule/7/paragraph/2"
      ]
    },
    {
      "id": "uksi/1994/687",
      "title": "The Value Added Tax (Sport, Physical Education and Fund-Raising Events) Order 1994",
      "short_title": "Value Added Tax (Sport, Physical Education and Fund-Raising Events) 1994",
      "citation": "S.I. 1994/687",
      "type": "uksi",
      "date": "1994-03-10",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-sport-physical-education-and-fund-raising-events-order-1994",
      "json_url": "https://openlegislation.uk/value-added-tax-sport-physical-education-and-fund-raising-events-order-1994.json",
      "made_under_provisions": [
        "section/17",
        "section/48"
      ]
    },
    {
      "id": "uksi/1994/686",
      "title": "The Value Added Tax (Tax Free Shops) Order 1994",
      "short_title": "Value Added Tax (Tax Free Shops) 1994",
      "citation": "S.I. 1994/686",
      "type": "uksi",
      "date": "1994-03-09",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-tax-free-shops-order-1994",
      "json_url": "https://openlegislation.uk/value-added-tax-tax-free-shops-order-1994.json",
      "made_under_provisions": [
        "section/16",
        "section/48"
      ]
    },
    {
      "id": "uksi/1993/3027",
      "title": "The Value Added Tax (General) (Amendment) (No.7) Regulations 1993",
      "short_title": "Value Added Tax (General) 1993",
      "citation": "S.I. 1993/3027",
      "type": "uksi",
      "date": "1993-12-06",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-general-amendment-no7-regulations-1993",
      "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no7-regulations-1993.json",
      "made_under_provisions": [
        "section/24",
        "section/46B",
        "schedule/7/paragraph/6"
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    },
    {
      "id": "uksi/1993/3028",
      "title": "The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1993",
      "short_title": "Value Added Tax (Cash Accounting) 1993",
      "citation": "S.I. 1993/3028",
      "type": "uksi",
      "date": "1993-12-06",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1993",
      "json_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1993.json",
      "made_under_provisions": [
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        "schedule/7/paragraph/2"
      ]
    },
    {
      "id": "uksi/1993/2951",
      "title": "The Value Added Tax (Cars) (Amendment) Order 1993",
      "short_title": "Value Added Tax (Cars) 1993",
      "citation": "S.I. 1993/2951",
      "type": "uksi",
      "date": "1993-11-30",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1993",
      "json_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1993.json",
      "made_under_provisions": [
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        "section/18"
      ]
    },
    {
      "id": "uksi/1993/2953",
      "title": "The Value Added Tax (Increase of Registration Limits) (No. 2) Order 1993",
      "short_title": "Value Added Tax (Increase of Registration Limits) 1993",
      "citation": "S.I. 1993/2953",
      "type": "uksi",
      "date": "1993-11-30",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-no-2-order-1993",
      "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-no-2-order-1993.json",
      "made_under_provisions": [
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        "schedule/1B/paragraph/9"
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    },
    {
      "id": "uksi/1993/2954",
      "title": "The Value Added Tax (Input Tax) (Amendment) Order 1993",
      "short_title": "Value Added Tax (Input Tax) 1993",
      "citation": "S.I. 1993/2954",
      "type": "uksi",
      "date": "1993-11-30",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1993",
      "json_url": "https://openlegislation.uk/value-added-tax-input-tax-amendment-order-1993.json",
      "made_under_provisions": [
        "section/14"
      ]
    },
    {
      "id": "uksi/1993/2498",
      "title": "The Value Added Tax (Beverages) Order 1993",
      "short_title": "Value Added Tax (Beverages) 1993",
      "citation": "S.I. 1993/2498",
      "type": "uksi",
      "date": "1993-10-18",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-beverages-order-1993",
      "json_url": "https://openlegislation.uk/value-added-tax-beverages-order-1993.json",
      "made_under_provisions": [
        "section/16",
        "section/48"
      ]
    },
    {
      "id": "uksi/1993/2328",
      "title": "The Value Added Tax (Reverse Charge) Order 1993",
      "short_title": "Value Added Tax (Reverse Charge) 1993",
      "citation": "S.I. 1993/2328",
      "type": "uksi",
      "date": "1993-09-22",
      "revised": false,
      "unapplied_effects": 4,
      "url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1993",
      "json_url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1993.json",
      "made_under_provisions": [
        "section/7"
      ]
    },
    {
      "id": "uksi/1993/2001",
      "title": "The Value Added Tax (Payments on Account) Order 1993",
      "short_title": "Value Added Tax (Payments on Account) 1993",
      "citation": "S.I. 1993/2001",
      "type": "uksi",
      "date": "1993-08-09",
      "revised": true,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993",
      "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1993.json",
      "made_under_provisions": [
        "section/38C"
      ]
    },
    {
      "id": "uksi/1993/1941",
      "title": "The Value Added Tax (General) (Amendment) (No. 6) Regulations 1993",
      "short_title": "Value Added Tax (General) 1993",
      "citation": "S.I. 1993/1941",
      "type": "uksi",
      "date": "1993-07-29",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-6-regulations-1993",
      "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-6-regulations-1993.json",
      "made_under_provisions": [
        "section/8B",
        "section/8D",
        "schedule/7/paragraph/2"
      ]
    },
    {
      "id": "uksi/1993/1639",
      "title": "The Value Added Tax (General) (Amendment) (No. 5) Regulations 1993",
      "short_title": "Value Added Tax (General) 1993",
      "citation": "S.I. 1993/1639",
      "type": "uksi",
      "date": "1993-06-30",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-5-regulations-1993",
      "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-5-regulations-1993.json",
      "made_under_provisions": [
        "section/15"
      ]
    },
    {
      "id": "uksi/1993/1507",
      "title": "The Value Added Tax (Supply of Services) Order 1993",
      "short_title": "Value Added Tax (Supply of Services) 1993",
      "citation": "S.I. 1993/1507",
      "type": "uksi",
      "date": "1993-06-15",
      "revised": false,
      "unapplied_effects": 10,
      "url": "https://openlegislation.uk/value-added-tax-supply-of-services-order-1993",
      "json_url": "https://openlegislation.uk/value-added-tax-supply-of-services-order-1993.json",
      "made_under_provisions": [
        "section/3"
      ]
    },
    {
      "id": "uksi/1993/1222",
      "title": "The Value Added Tax (Repayments to Third Country Traders) (Amendment) Regulations 1993",
      "short_title": "Value Added Tax (Repayments to Third Country Traders) 1993",
      "citation": "S.I. 1993/1222",
      "type": "uksi",
      "date": "1993-05-05",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-amendment-regulations-1993",
      "json_url": "https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-amendment-regulations-1993.json",
      "made_under_provisions": [
        "section/23"
      ]
    },
    {
      "id": "uksi/1993/1223",
      "title": "The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1993",
      "short_title": "Value Added Tax (Repayment to Community Traders) 1993",
      "citation": "S.I. 1993/1223",
      "type": "uksi",
      "date": "1993-05-05",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1993",
      "json_url": "https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1993.json",
      "made_under_provisions": [
        "section/23"
      ]
    },
    {
      "id": "uksi/1993/1224",
      "title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1993",
      "short_title": "Value Added Tax (General) 1993",
      "citation": "S.I. 1993/1224",
      "type": "uksi",
      "date": "1993-05-05",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1993",
      "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1993.json",
      "made_under_provisions": [
        "section/6",
        "section/46A"
      ]
    },
    {
      "id": "uksi/1993/1124",
      "title": "The Value Added Tax (Education) (No. 2) Order 1993",
      "short_title": "Value Added Tax (Education) 1993",
      "citation": "S.I. 1993/1124",
      "type": "uksi",
      "date": "1993-04-22",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-education-no-2-order-1993",
      "json_url": "https://openlegislation.uk/value-added-tax-education-no-2-order-1993.json",
      "made_under_provisions": [
        "section/17",
        "section/48"
      ]
    },
    {
      "id": "uksi/1993/856",
      "title": "The Value Added Tax (General) (Amendment) (No.3) Regulations 1993",
      "short_title": "Value Added Tax (General) 1993",
      "citation": "S.I. 1993/856",
      "type": "uksi",
      "date": "1993-03-24",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-general-amendment-no3-regulations-1993",
      "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no3-regulations-1993.json",
      "made_under_provisions": [
        "schedule/7/paragraph/2"
      ]
    },
    {
      "id": "uksi/1993/761",
      "title": "The Value Added Tax (Accounting and Records) (Amendment) Regulations 1993",
      "short_title": "Value Added Tax (Accounting and Records) 1993",
      "citation": "S.I. 1993/761",
      "type": "uksi",
      "date": "1993-03-16",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1993",
      "json_url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1993.json",
      "made_under_provisions": [
        "schedule/7/paragraph/2"
      ]
    },
    {
      "id": "uksi/1993/762",
      "title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993",
      "short_title": "Value Added Tax (Cash Accounting) 1993",
      "citation": "S.I. 1993/762",
      "type": "uksi",
      "date": "1993-03-16",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993",
      "json_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993.json",
      "made_under_provisions": [
        "section/14",
        "schedule/7/paragraph/2"
      ]
    },
    {
      "id": "uksi/1993/763",
      "title": "The Value Added Tax (Education) Order 1993",
      "short_title": "Value Added Tax (Education) 1993",
      "citation": "S.I. 1993/763",
      "type": "uksi",
      "date": "1993-03-16",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-education-order-1993",
      "json_url": "https://openlegislation.uk/value-added-tax-education-order-1993.json",
      "made_under_provisions": [
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        "section/48"
      ]
    },
    {
      "id": "uksi/1993/764",
      "title": "The Value Added Tax (General) (Amendment) (No. 2) Regulations 1993",
      "short_title": "Value Added Tax (General) 1993",
      "citation": "S.I. 1993/764",
      "type": "uksi",
      "date": "1993-03-16",
      "revised": false,
      "unapplied_effects": 2,
      "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1993",
      "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1993.json",
      "made_under_provisions": [
        "schedule/7/paragraph/2"
      ]
    },
    {
      "id": "uksi/1993/766",
      "title": "The Value Added Tax (Increase of Registration Limits) Order 1993",
      "short_title": "Value Added Tax (Increase of Registration Limits) 1993",
      "citation": "S.I. 1993/766",
      "type": "uksi",
      "date": "1993-03-16",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1993",
      "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1993.json",
      "made_under_provisions": [
        "schedule/1/paragraph/12",
        "schedule/1B/paragraph/9"
      ]
    },
    {
      "id": "uksi/1993/767",
      "title": "The Value Added Tax (Protective Boots and Helmets) Order 1993",
      "short_title": "Value Added Tax (Protective Boots and Helmets) 1993",
      "citation": "S.I. 1993/767",
      "type": "uksi",
      "date": "1993-03-16",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-protective-boots-and-helmets-order-1993",
      "json_url": "https://openlegislation.uk/value-added-tax-protective-boots-and-helmets-order-1993.json",
      "made_under_provisions": [
        "section/16",
        "section/48"
      ]
    },
    {
      "id": "uksi/1993/192",
      "title": "The Value Added Tax Act 1983 (Interest on Overpayments etc) (Prescribed Rate) Order 1993",
      "short_title": "Value Added Tax Act 1983 (Interest on Overpayments etc) (Prescribed Rate) 1993",
      "citation": "S.I. 1993/192",
      "type": "uksi",
      "date": "1993-02-04",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-act-1983-interest-on-overpayments-etc-prescribed-rate-order-1993",
      "json_url": "https://openlegislation.uk/value-added-tax-act-1983-interest-on-overpayments-etc-prescribed-rate-order-1993.json",
      "made_under_provisions": []
    },
    {
      "id": "uksi/1993/119",
      "title": "The Value Added Tax (General) (Amendment) Regulations 1993",
      "short_title": "Value Added Tax (General) 1993",
      "citation": "S.I. 1993/119",
      "type": "uksi",
      "date": "1993-01-26",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1993",
      "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1993.json",
      "made_under_provisions": [
        "section/15"
      ]
    },
    {
      "id": "uksi/1992/3283",
      "title": "The Value Added Tax (Place of Supply of Goods) Order 1992",
      "short_title": "Value Added Tax (Place of Supply of Goods) 1992",
      "citation": "S.I. 1992/3283",
      "type": "uksi",
      "date": "1992-12-23",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-order-1992.json",
      "made_under_provisions": [
        "section/6"
      ]
    },
    {
      "id": "uksi/1992/3220",
      "title": "The Value Added Tax (Flat-rate Scheme for Farmers) (Designated Activities) Order 1992",
      "short_title": "Value Added Tax (Flat-rate Scheme for Farmers) (Designated Activities) 1992",
      "citation": "S.I. 1992/3220",
      "type": "uksi",
      "date": "1992-12-16",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-designated-activities-order-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-designated-activities-order-1992.json",
      "made_under_provisions": [
        "section/37B"
      ]
    },
    {
      "id": "uksi/1992/3221",
      "title": "The Value Added Tax (Flat-rate Scheme for Farmers) (Percentage Addition) Order 1992",
      "short_title": "Value Added Tax (Flat-rate Scheme for Farmers) (Percentage Addition) 1992",
      "citation": "S.I. 1992/3221",
      "type": "uksi",
      "date": "1992-12-16",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-percentage-addition-order-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-percentage-addition-order-1992.json",
      "made_under_provisions": [
        "section/37B"
      ]
    },
    {
      "id": "uksi/1992/3222",
      "title": "The Value Added Tax (Input Tax) Order 1992",
      "short_title": "Value Added Tax (Input Tax) 1992",
      "citation": "S.I. 1992/3222",
      "type": "uksi",
      "date": "1992-12-16",
      "revised": true,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-input-tax-order-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-input-tax-order-1992.json",
      "made_under_provisions": [
        "section/14"
      ]
    },
    {
      "id": "uksi/1992/3223",
      "title": "The Value Added Tax (International Services and Transport) Order 1992",
      "short_title": "Value Added Tax (International Services and Transport) 1992",
      "citation": "S.I. 1992/3223",
      "type": "uksi",
      "date": "1992-12-16",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-international-services-and-transport-order-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-international-services-and-transport-order-1992.json",
      "made_under_provisions": [
        "section/16",
        "section/48"
      ]
    },
    {
      "id": "uksi/1992/3153",
      "title": "The Value Added Tax (Repayments to Third Country Traders) (Amendment) Regulations 1992",
      "short_title": "Value Added Tax (Repayments to Third Country Traders) 1992",
      "citation": "S.I. 1992/3153",
      "type": "uksi",
      "date": "1992-12-10",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-amendment-regulations-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-repayments-to-third-country-traders-amendment-regulations-1992.json",
      "made_under_provisions": [
        "section/23"
      ]
    },
    {
      "id": "uksi/1992/3111",
      "title": "The Value Added Tax (Removal of Goods) Order 1992",
      "short_title": "Value Added Tax (Removal of Goods) 1992",
      "citation": "S.I. 1992/3111",
      "type": "uksi",
      "date": "1992-12-09",
      "revised": true,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-removal-of-goods-order-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-removal-of-goods-order-1992.json",
      "made_under_provisions": [
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    },
    {
      "id": "uksi/1992/3118",
      "title": "The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1992",
      "short_title": "Value Added Tax (Small Non-Commercial Consignments) Relief 1992",
      "citation": "S.I. 1992/3118",
      "type": "uksi",
      "date": "1992-12-09",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1992.json",
      "made_under_provisions": [
        "section/19"
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    },
    {
      "id": "uksi/1992/3119",
      "title": "The Value Added Tax (Temporarily Imported Goods and Goods Imported for Private Purposes) Reliefs (Revocation) Order 1992",
      "short_title": "Value Added Tax (Temporarily Imported Goods and Goods Imported for Private Purposes) Reliefs 1992",
      "citation": "S.I. 1992/3119",
      "type": "uksi",
      "date": "1992-12-09",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-temporarily-imported-goods-and-goods-imported-for-private-purposes-reliefs-revocation-order-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-temporarily-imported-goods-and-goods-imported-for-private-purposes-reliefs-revocation-order-1992.json",
      "made_under_provisions": [
        "section/19"
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    },
    {
      "id": "uksi/1992/3120",
      "title": "The Value Added Tax (Imported Goods) Relief (Amendment) Order 1992",
      "short_title": "Value Added Tax (Imported Goods) Relief 1992",
      "citation": "S.I. 1992/3120",
      "type": "uksi",
      "date": "1992-12-09",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1992.json",
      "made_under_provisions": [
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    {
      "id": "uksi/1992/3121",
      "title": "The Value Added Tax (Place of Supply of Services) Order 1992",
      "short_title": "Value Added Tax (Place of Supply of Services) 1992",
      "citation": "S.I. 1992/3121",
      "type": "uksi",
      "date": "1992-12-09",
      "revised": false,
      "unapplied_effects": 19,
      "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992.json",
      "made_under_provisions": [
        "section/6"
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    },
    {
      "id": "uksi/1992/3122",
      "title": "The Value Added Tax (Cars) Order 1992",
      "short_title": "Value Added Tax (Cars) 1992",
      "citation": "S.I. 1992/3122",
      "type": "uksi",
      "date": "1992-12-09",
      "revised": true,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-cars-order-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-cars-order-1992.json",
      "made_under_provisions": [
        "section/3",
        "section/18",
        "section/29"
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    },
    {
      "id": "uksi/1992/3123",
      "title": "The Value Added Tax (Input Tax) (Specified Supplies) Order 1992",
      "short_title": "Value Added Tax (Input Tax) (Specified Supplies) 1992",
      "citation": "S.I. 1992/3123",
      "type": "uksi",
      "date": "1992-12-09",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-input-tax-specified-supplies-order-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-input-tax-specified-supplies-order-1992.json",
      "made_under_provisions": [
        "section/15"
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    },
    {
      "id": "uksi/1992/3124",
      "title": "The Value Added Tax (Imported Gold) Relief Order 1992",
      "short_title": "Value Added Tax (Imported Gold) Relief 1992",
      "citation": "S.I. 1992/3124",
      "type": "uksi",
      "date": "1992-12-09",
      "revised": true,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-imported-gold-relief-order-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-imported-gold-relief-order-1992.json",
      "made_under_provisions": [
        "section/19"
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    },
    {
      "id": "uksi/1992/3125",
      "title": "The Value Added Tax (Tour Operators) (Amendment) Order 1992",
      "short_title": "Value Added Tax (Tour Operators) 1992",
      "citation": "S.I. 1992/3125",
      "type": "uksi",
      "date": "1992-12-09",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-tour-operators-amendment-order-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-tour-operators-amendment-order-1992.json",
      "made_under_provisions": [
        "section/6",
        "section/37A"
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    },
    {
      "id": "uksi/1992/3126",
      "title": "The Value Added Tax (Transport) Order 1992",
      "short_title": "Value Added Tax (Transport) 1992",
      "citation": "S.I. 1992/3126",
      "type": "uksi",
      "date": "1992-12-09",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-transport-order-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-transport-order-1992.json",
      "made_under_provisions": [
        "section/16",
        "section/48"
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    },
    {
      "id": "uksi/1992/3127",
      "title": "The Value Added Tax (Means of Transport) Order 1992",
      "short_title": "Value Added Tax (Means of Transport) 1992",
      "citation": "S.I. 1992/3127",
      "type": "uksi",
      "date": "1992-12-09",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-means-of-transport-order-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-means-of-transport-order-1992.json",
      "made_under_provisions": [
        "section/47A"
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    },
    {
      "id": "uksi/1992/3128",
      "title": "The Value Added Tax (Reverse Charge) Order 1992",
      "short_title": "Value Added Tax (Reverse Charge) 1992",
      "citation": "S.I. 1992/3128",
      "type": "uksi",
      "date": "1992-12-09",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-reverse-charge-order-1992.json",
      "made_under_provisions": [
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    },
    {
      "id": "uksi/1992/3129",
      "title": "The Value Added Tax (Special Provisions) Order 1992",
      "short_title": "Value Added Tax (Special Provisions) 1992",
      "citation": "S.I. 1992/3129",
      "type": "uksi",
      "date": "1992-12-09",
      "revised": false,
      "unapplied_effects": 3,
      "url": "https://openlegislation.uk/value-added-tax-special-provisions-order-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-special-provisions-order-1992.json",
      "made_under_provisions": [
        "section/3",
        "section/18",
        "section/19",
        "section/29"
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    {
      "id": "uksi/1992/3130",
      "title": "The Value Added Tax (Supply of Temporarily Imported Goods) Order 1992",
      "short_title": "Value Added Tax (Supply of Temporarily Imported Goods) 1992",
      "citation": "S.I. 1992/3130",
      "type": "uksi",
      "date": "1992-12-09",
      "revised": true,
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      "json_url": "https://openlegislation.uk/value-added-tax-supply-of-temporarily-imported-goods-order-1992.json",
      "made_under_provisions": [
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    {
      "id": "uksi/1992/3131",
      "title": "The Value Added Tax (Tax Free Shops) Order 1992",
      "short_title": "Value Added Tax (Tax Free Shops) 1992",
      "citation": "S.I. 1992/3131",
      "type": "uksi",
      "date": "1992-12-09",
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      "json_url": "https://openlegislation.uk/value-added-tax-tax-free-shops-order-1992.json",
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        "section/48"
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      "id": "uksi/1992/3132",
      "title": "The Value Added Tax (Treatment of Transactions) (No.2) Order 1992",
      "short_title": "Value Added Tax (Treatment of Transactions) 1992",
      "citation": "S.I. 1992/3132",
      "type": "uksi",
      "date": "1992-12-09",
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      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-no2-order-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-no2-order-1992.json",
      "made_under_provisions": [
        "section/8A"
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    {
      "id": "uksi/1992/3096",
      "title": "The Value Added Tax (EC Sales Statements) Regulations 1992",
      "short_title": "Value Added Tax (EC Sales Statements) 1992",
      "citation": "S.I. 1992/3096",
      "type": "uksi",
      "date": "1992-12-08",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-ec-sales-statements-regulations-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-ec-sales-statements-regulations-1992.json",
      "made_under_provisions": [
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    {
      "id": "uksi/1992/3097",
      "title": "The Value Added Tax (Accounting and Records) (Amendment) Regulations 1992",
      "short_title": "Value Added Tax (Accounting and Records) 1992",
      "citation": "S.I. 1992/3097",
      "type": "uksi",
      "date": "1992-12-08",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-accounting-and-records-amendment-regulations-1992",
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    {
      "id": "uksi/1992/3098",
      "title": "The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1992",
      "short_title": "Value Added Tax (Repayment to Community Traders) 1992",
      "citation": "S.I. 1992/3098",
      "type": "uksi",
      "date": "1992-12-08",
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      "url": "https://openlegislation.uk/value-added-tax-repayment-to-community-traders-amendment-regulations-1992",
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      "made_under_provisions": [
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      "id": "uksi/1992/3099",
      "title": "The Value Added Tax (Valuation of Acquisitions) Regulations 1992",
      "short_title": "Value Added Tax (Valuation of Acquisitions) 1992",
      "citation": "S.I. 1992/3099",
      "type": "uksi",
      "date": "1992-12-08",
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      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-valuation-of-acquisitions-regulations-1992",
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      "made_under_provisions": [
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    {
      "id": "uksi/1992/3100",
      "title": "The Value Added Tax (Refunds in relation to New Means of Transport) Regulations 1992",
      "short_title": "Value Added Tax (Refunds in relation to New Means of Transport) 1992",
      "citation": "S.I. 1992/3100",
      "type": "uksi",
      "date": "1992-12-08",
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      "url": "https://openlegislation.uk/value-added-tax-refunds-in-relation-to-new-means-of-transport-regulations-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-refunds-in-relation-to-new-means-of-transport-regulations-1992.json",
      "made_under_provisions": [
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      "id": "uksi/1992/3101",
      "title": "The Value Added Tax (Removal of Goods) (Accounting) Regulations 1992",
      "short_title": "Value Added Tax (Removal of Goods) (Accounting) 1992",
      "citation": "S.I. 1992/3101",
      "type": "uksi",
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      "url": "https://openlegislation.uk/value-added-tax-removal-of-goods-accounting-regulations-1992",
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      "made_under_provisions": [
        "section/14",
        "schedule/7/paragraph/2"
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    {
      "id": "uksi/1992/3102",
      "title": "The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992",
      "short_title": "Value Added Tax (General) 1992",
      "citation": "S.I. 1992/3102",
      "type": "uksi",
      "date": "1992-12-08",
      "revised": false,
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      "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-4-regulations-1992",
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    {
      "id": "uksi/1992/3103",
      "title": "The Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992",
      "short_title": "Value Added Tax (Flat-rate Scheme for Farmers) 1992",
      "citation": "S.I. 1992/3103",
      "type": "uksi",
      "date": "1992-12-08",
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      "json_url": "https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-regulations-1992.json",
      "made_under_provisions": [
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        "section/37B"
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    {
      "id": "uksi/1992/3065",
      "title": "The Value Added Tax (Motor Vehicles for the Handicapped) Order 1992",
      "short_title": "Value Added Tax (Motor Vehicles for the Handicapped) 1992",
      "citation": "S.I. 1992/3065",
      "type": "uksi",
      "date": "1992-12-07",
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      "json_url": "https://openlegislation.uk/value-added-tax-motor-vehicles-for-the-handicapped-order-1992.json",
      "made_under_provisions": [
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    {
      "id": "uksi/1992/2868",
      "title": "The Value Added Tax (General) (Amendment) (No. 3) Regulations 1992",
      "short_title": "Value Added Tax (General) 1992",
      "citation": "S.I. 1992/2868",
      "type": "uksi",
      "date": "1992-11-17",
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      "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1992.json",
      "made_under_provisions": [
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      "id": "uksi/1992/1844",
      "title": "The Value Added Tax (Payments on Account) (No. 2) Regulations 1992",
      "short_title": "Value Added Tax (Payments on Account) 1992",
      "citation": "S.I. 1992/1844",
      "type": "uksi",
      "date": "1992-07-24",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-no-2-regulations-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-no-2-regulations-1992.json",
      "made_under_provisions": [
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        "section/48"
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    {
      "id": "uksi/1992/1668",
      "title": "The Value Added Tax (Payments on Account) (No.2) Order 1992",
      "short_title": "Value Added Tax (Payments on Account) 1992",
      "citation": "S.I. 1992/1668",
      "type": "uksi",
      "date": "1992-07-13",
      "revised": false,
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      "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-no2-order-1992.json",
      "made_under_provisions": [
        "section/38C"
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    {
      "id": "uksi/1992/1654",
      "title": "The Value Added Tax (Cars) (Amendment) (No. 2) Order 1992",
      "short_title": "Value Added Tax (Cars) 1992",
      "citation": "S.I. 1992/1654",
      "type": "uksi",
      "date": "1992-07-09",
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      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-cars-amendment-no-2-order-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-cars-amendment-no-2-order-1992.json",
      "made_under_provisions": [
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    {
      "id": "uksi/1992/1617",
      "title": "The Value Added Tax (General) (Amendment) (No.2) Regulations 1992",
      "short_title": "Value Added Tax (General) 1992",
      "citation": "S.I. 1992/1617",
      "type": "uksi",
      "date": "1992-07-06",
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      "url": "https://openlegislation.uk/value-added-tax-general-amendment-no2-regulations-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no2-regulations-1992.json",
      "made_under_provisions": [
        "section/19"
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    {
      "id": "uksi/1992/1536",
      "title": "The Value Added Tax (Payments on Account) Regulations 1992",
      "short_title": "Value Added Tax (Payments on Account) 1992",
      "citation": "S.I. 1992/1536",
      "type": "uksi",
      "date": "1992-06-29",
      "revised": false,
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      "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-regulations-1992.json",
      "made_under_provisions": [
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        "section/48"
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    {
      "id": "uksi/1992/1510",
      "title": "The Value Added Tax (Payments on Account) Order 1992",
      "short_title": "Value Added Tax (Payments on Account) 1992",
      "citation": "S.I. 1992/1510",
      "type": "uksi",
      "date": "1992-06-24",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-payments-on-account-order-1992.json",
      "made_under_provisions": [
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    },
    {
      "id": "uksi/1992/627",
      "title": "The Value Added Tax (Cars) (Amendment) Order 1992",
      "short_title": "Value Added Tax (Cars) 1992",
      "citation": "S.I. 1992/627",
      "type": "uksi",
      "date": "1992-03-10",
      "revised": false,
      "unapplied_effects": 2,
      "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1992.json",
      "made_under_provisions": [
        "section/3",
        "section/14",
        "section/18"
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    },
    {
      "id": "uksi/1992/628",
      "title": "The Value Added Tax (Charities and Aids for Handicapped Persons) Order 1992",
      "short_title": "Value Added Tax (Charities and Aids for Handicapped Persons) 1992",
      "citation": "S.I. 1992/628",
      "type": "uksi",
      "date": "1992-03-10",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-charities-and-aids-for-handicapped-persons-order-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-charities-and-aids-for-handicapped-persons-order-1992.json",
      "made_under_provisions": [
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    },
    {
      "id": "uksi/1992/629",
      "title": "The Value Added Tax (Increase of Registration Limits) Order 1992",
      "short_title": "Value Added Tax (Increase of Registration Limits) 1992",
      "citation": "S.I. 1992/629",
      "type": "uksi",
      "date": "1992-03-10",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1992.json",
      "made_under_provisions": [
        "schedule/1/paragraph/12"
      ]
    },
    {
      "id": "uksi/1992/630",
      "title": "The Value Added Tax (Treatment of Transactions) Order 1992",
      "short_title": "Value Added Tax (Treatment of Transactions) 1992",
      "citation": "S.I. 1992/630",
      "type": "uksi",
      "date": "1992-03-10",
      "revised": true,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1992.json",
      "made_under_provisions": [
        "section/3"
      ]
    },
    {
      "id": "uksi/1992/644",
      "title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1992",
      "short_title": "Value Added Tax (Cash Accounting) 1992",
      "citation": "S.I. 1992/644",
      "type": "uksi",
      "date": "1992-03-10",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1992.json",
      "made_under_provisions": [
        "section/14",
        "section/48",
        "schedule/7/paragraph/2"
      ]
    },
    {
      "id": "uksi/1992/645",
      "title": "The Value Added Tax (General) (Amendment) Regulations 1992",
      "short_title": "Value Added Tax (General) 1992",
      "citation": "S.I. 1992/645",
      "type": "uksi",
      "date": "1992-03-10",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1992",
      "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1992.json",
      "made_under_provisions": [
        "section/14",
        "section/15",
        "section/16",
        "section/48"
      ]
    },
    {
      "id": "uksi/1991/2569",
      "title": "The Value Added Tax (Buildings and Land) Order 1991",
      "short_title": "Value Added Tax (Buildings and Land) 1991",
      "citation": "S.I. 1991/2569",
      "type": "uksi",
      "date": "1991-11-13",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-1991",
      "json_url": "https://openlegislation.uk/value-added-tax-buildings-and-land-order-1991.json",
      "made_under_provisions": [
        "section/17",
        "section/35A",
        "section/48"
      ]
    },
    {
      "id": "uksi/1991/2534",
      "title": "The Value Added Tax (Piped Gas) (Metrication) Order 1991",
      "short_title": "Value Added Tax (Piped Gas) (Metrication) 1991",
      "citation": "S.I. 1991/2534",
      "type": "uksi",
      "date": "1991-11-07",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-piped-gas-metrication-order-1991",
      "json_url": "https://openlegislation.uk/value-added-tax-piped-gas-metrication-order-1991.json",
      "made_under_provisions": [
        "section/16",
        "section/48"
      ]
    },
    {
      "id": "uksi/1991/2535",
      "title": "The Value Added Tax (Small Non-Commercial Consignments) Relief (Amendment) Order 1991",
      "short_title": "Value Added Tax (Small Non-Commercial Consignments) Relief 1991",
      "citation": "S.I. 1991/2535",
      "type": "uksi",
      "date": "1991-11-07",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1991",
      "json_url": "https://openlegislation.uk/value-added-tax-small-non-commercial-consignments-relief-amendment-order-1991.json",
      "made_under_provisions": [
        "section/19"
      ]
    },
    {
      "id": "uksi/1991/2503",
      "title": "The Value Added Tax (Special Provisions) (Amendment) Order 1991",
      "short_title": "Value Added Tax (Special Provisions) 1991",
      "citation": "S.I. 1991/2503",
      "type": "uksi",
      "date": "1991-11-04",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-1991",
      "json_url": "https://openlegislation.uk/value-added-tax-special-provisions-amendment-order-1991.json",
      "made_under_provisions": [
        "section/3"
      ]
    },
    {
      "id": "uksi/1991/2306",
      "title": "The Value Added Tax (Input Tax) (Person Supplied) Order 1991",
      "short_title": "Value Added Tax (Input Tax) (Person Supplied) 1991",
      "citation": "S.I. 1991/2306",
      "type": "uksi",
      "date": "1991-10-17",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-input-tax-person-supplied-order-1991",
      "json_url": "https://openlegislation.uk/value-added-tax-input-tax-person-supplied-order-1991.json",
      "made_under_provisions": [
        "section/14"
      ]
    },
    {
      "id": "uksi/1991/2312",
      "title": "The Value Added Tax (General) (Amendment) (No. 3) Regulations 1991",
      "short_title": "Value Added Tax (General) 1991",
      "citation": "S.I. 1991/2312",
      "type": "uksi",
      "date": "1991-10-17",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1991",
      "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-3-regulations-1991.json",
      "made_under_provisions": [
        "section/48",
        "schedule/1/paragraph/14",
        "schedule/7/paragraph/2"
      ]
    },
    {
      "id": "uksi/1991/2282",
      "title": "The Value Added Tax Act 1983 (Interest on Overpayments etc) (Prescribed Rate) (No. 2) Order 1991",
      "short_title": "Value Added Tax Act 1983 (Interest on Overpayments etc) (Prescribed Rate) 1991",
      "citation": "S.I. 1991/2282",
      "type": "uksi",
      "date": "1991-10-14",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-act-1983-interest-on-overpayments-etc-prescribed-rate-no-2-order-1991",
      "json_url": "https://openlegislation.uk/value-added-tax-act-1983-interest-on-overpayments-etc-prescribed-rate-no-2-order-1991.json",
      "made_under_provisions": [
        "section/38A"
      ]
    },
    {
      "id": "uksi/1991/1920",
      "title": "Act of Sederunt (Proceedings in the Sheriff Court under the Debtors (Scotland) Act 1987) (Amendment) 1991",
      "short_title": "Act of Sederunt (Proceedings in the Sheriff Court under the Debtors (Scotland) Act 1987) 1991",
      "citation": "S.I. 1991/1920",
      "type": "uksi",
      "date": "1991-08-22",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/act-of-sederunt-proceedings-in-the-sheriff-court-under-the-debtors-scotland-act-1987-amendment-1991",
      "json_url": "https://openlegislation.uk/act-of-sederunt-proceedings-in-the-sheriff-court-under-the-debtors-scotland-act-1987-amendment-1991.json",
      "made_under_provisions": []
    },
    {
      "id": "uksi/1991/1754",
      "title": "The Value Added Tax Act 1983 (Interest on Overpayments etc) (Prescribed Rate) Order 1991",
      "short_title": "Value Added Tax Act 1983 (Interest on Overpayments etc) (Prescribed Rate) 1991",
      "citation": "S.I. 1991/1754",
      "type": "uksi",
      "date": "1991-07-26",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-act-1983-interest-on-overpayments-etc-prescribed-rate-order-1991",
      "json_url": "https://openlegislation.uk/value-added-tax-act-1983-interest-on-overpayments-etc-prescribed-rate-order-1991.json",
      "made_under_provisions": [
        "section/38A"
      ]
    },
    {
      "id": "uksi/1991/1332",
      "title": "The Value Added Tax (General) (Amendment) (No. 2) Regulations 1991",
      "short_title": "Value Added Tax (General) 1991",
      "citation": "S.I. 1991/1332",
      "type": "uksi",
      "date": "1991-06-06",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1991",
      "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-no-2-regulations-1991.json",
      "made_under_provisions": [
        "section/16",
        "section/48"
      ]
    },
    {
      "id": "uksi/1991/737",
      "title": "The Value Added Tax (Charities) Order 1991",
      "short_title": "Value Added Tax (Charities) 1991",
      "citation": "S.I. 1991/737",
      "type": "uksi",
      "date": "1991-03-19",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-charities-order-1991",
      "json_url": "https://openlegislation.uk/value-added-tax-charities-order-1991.json",
      "made_under_provisions": [
        "section/16",
        "section/17",
        "section/48"
      ]
    },
    {
      "id": "uksi/1991/738",
      "title": "The Value Added Tax (Increase of Registration Limits) Order 1991",
      "short_title": "Value Added Tax (Increase of Registration Limits) 1991",
      "citation": "S.I. 1991/738",
      "type": "uksi",
      "date": "1991-03-19",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1991",
      "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1991.json",
      "made_under_provisions": [
        "schedule/1/paragraph/12"
      ]
    },
    {
      "id": "uksi/1991/691",
      "title": "The Value Added Tax (General) (Amendment) Regulations 1991",
      "short_title": "Value Added Tax (General) 1991",
      "citation": "S.I. 1991/691",
      "type": "uksi",
      "date": "1991-03-15",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1991",
      "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1991.json",
      "made_under_provisions": [
        "section/48",
        "schedule/7/paragraph/2"
      ]
    },
    {
      "id": "uksi/1991/371",
      "title": "The Value Added Tax (Refunds for Bad Depts) Regulations 1991",
      "short_title": "Value Added Tax (Refunds for Bad Depts) 1991",
      "citation": "S.I. 1991/371",
      "type": "uksi",
      "date": "1991-02-28",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-refunds-for-bad-depts-regulations-1991",
      "json_url": "https://openlegislation.uk/value-added-tax-refunds-for-bad-depts-regulations-1991.json",
      "made_under_provisions": [
        "section/48"
      ]
    },
    {
      "id": "uksi/1991/532",
      "title": "The Value Added Tax (Annual Accounting) (Amendment) Regulations 1991",
      "short_title": "Value Added Tax (Annual Accounting) 1991",
      "citation": "S.I. 1991/532",
      "type": "uksi",
      "date": "1991-02-28",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-annual-accounting-amendment-regulations-1991",
      "json_url": "https://openlegislation.uk/value-added-tax-annual-accounting-amendment-regulations-1991.json",
      "made_under_provisions": [
        "section/14",
        "section/48",
        "schedule/7/paragraph/2"
      ]
    },
    {
      "id": "uksi/1991/186",
      "title": "The Value Added Tax Tribunals (Amendment) Rules 1991",
      "short_title": "Value Added Tax Tribunals 1991",
      "citation": "S.I. 1991/186",
      "type": "uksi",
      "date": "1991-02-06",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1991",
      "json_url": "https://openlegislation.uk/value-added-tax-tribunals-amendment-rules-1991.json",
      "made_under_provisions": [
        "schedule/8/paragraph/9"
      ]
    },
    {
      "id": "uksi/1990/2553",
      "title": "The Value Added Tax (Construction of Dwellings and Land) Order 1990",
      "short_title": "Value Added Tax (Construction of Dwellings and Land) 1990",
      "citation": "S.I. 1990/2553",
      "type": "uksi",
      "date": "1990-12-13",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-construction-of-dwellings-and-land-order-1990",
      "json_url": "https://openlegislation.uk/value-added-tax-construction-of-dwellings-and-land-order-1990.json",
      "made_under_provisions": [
        "section/16",
        "section/17",
        "section/48"
      ]
    },
    {
      "id": "uksi/1990/2548",
      "title": "The Value Added Tax (Imported Goods) Relief (Amendment) Order 1990",
      "short_title": "Value Added Tax (Imported Goods) Relief 1990",
      "citation": "S.I. 1990/2548",
      "type": "uksi",
      "date": "1990-12-12",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1990",
      "json_url": "https://openlegislation.uk/value-added-tax-imported-goods-relief-amendment-order-1990.json",
      "made_under_provisions": [
        "section/19"
      ]
    },
    {
      "id": "uksi/1990/2129",
      "title": "The Value Added Tax (Charities) (No. 2) Order 1990",
      "short_title": "Value Added Tax (Charities) 1990",
      "citation": "S.I. 1990/2129",
      "type": "uksi",
      "date": "1990-10-29",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-charities-no-2-order-1990",
      "json_url": "https://openlegislation.uk/value-added-tax-charities-no-2-order-1990.json",
      "made_under_provisions": [
        "section/16",
        "section/48"
      ]
    },
    {
      "id": "uksi/1990/2037",
      "title": "The Value Added Tax (Insurance) Order 1990",
      "short_title": "Value Added Tax (Insurance) 1990",
      "citation": "S.I. 1990/2037",
      "type": "uksi",
      "date": "1990-10-15",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-insurance-order-1990",
      "json_url": "https://openlegislation.uk/value-added-tax-insurance-order-1990.json",
      "made_under_provisions": [
        "section/17"
      ]
    },
    {
      "id": "uksi/1990/1943",
      "title": "The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1990",
      "short_title": "Value Added Tax (Cash Accounting) 1990",
      "citation": "S.I. 1990/1943",
      "type": "uksi",
      "date": "1990-09-27",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1990",
      "json_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1990.json",
      "made_under_provisions": [
        "section/14",
        "section/48",
        "schedule/7/paragraph/2"
      ]
    },
    {
      "id": "uksi/1990/1188",
      "title": "The Value Added Tax (Refund of Tax) (Revocation) Order 1990",
      "short_title": "Value Added Tax (Refund of Tax) 1990",
      "citation": "S.I. 1990/1188",
      "type": "uksi",
      "date": "1990-06-05",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/value-added-tax-refund-of-tax-revocation-order-1990",
      "json_url": "https://openlegislation.uk/value-added-tax-refund-of-tax-revocation-order-1990.json",
      "made_under_provisions": [
        "section/20"
      ]
    },
    {
      "id": "uksi/1990/750",
      "title": "The Value Added Tax (Charities) Order 1990",
      "short_title": "Value Added Tax (Charities) 1990",
      "citation": "S.I. 1990/750",
      "type": "uksi",
      "date": "1990-03-26",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-charities-order-1990",
      "json_url": "https://openlegislation.uk/value-added-tax-charities-order-1990.json",
      "made_under_provisions": [
        "section/16",
        "section/48"
      ]
    },
    {
      "id": "uksi/1990/751",
      "title": "The Value Added Tax (Tour Operators) (Amendment) Order 1990",
      "short_title": "Value Added Tax (Tour Operators) 1990",
      "citation": "S.I. 1990/751",
      "type": "uksi",
      "date": "1990-03-26",
      "revised": false,
      "unapplied_effects": 2,
      "url": "https://openlegislation.uk/value-added-tax-tour-operators-amendment-order-1990",
      "json_url": "https://openlegislation.uk/value-added-tax-tour-operators-amendment-order-1990.json",
      "made_under_provisions": [
        "section/6",
        "section/37A"
      ]
    },
    {
      "id": "uksi/1990/752",
      "title": "The Value Added Tax (Transport) Order 1990",
      "short_title": "Value Added Tax (Transport) 1990",
      "citation": "S.I. 1990/752",
      "type": "uksi",
      "date": "1990-03-26",
      "revised": false,
      "unapplied_effects": 2,
      "url": "https://openlegislation.uk/value-added-tax-transport-order-1990",
      "json_url": "https://openlegislation.uk/value-added-tax-transport-order-1990.json",
      "made_under_provisions": [
        "section/16",
        "section/48"
      ]
    },
    {
      "id": "uksi/1990/682",
      "title": "The Value Added Tax (Increase of Registration Limits) Order 1990",
      "short_title": "Value Added Tax (Increase of Registration Limits) 1990",
      "citation": "S.I. 1990/682",
      "type": "uksi",
      "date": "1990-03-20",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1990",
      "json_url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-1990.json",
      "made_under_provisions": [
        "schedule/1/paragraph/12"
      ]
    },
    {
      "id": "uksi/1990/420",
      "title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1990",
      "short_title": "Value Added Tax (Cash Accounting) 1990",
      "citation": "S.I. 1990/420",
      "type": "uksi",
      "date": "1990-03-02",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1990",
      "json_url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1990.json",
      "made_under_provisions": [
        "section/14",
        "section/48",
        "schedule/7/paragraph/2"
      ]
    },
    {
      "id": "uksi/1990/315",
      "title": "The Value Added Tax (Cars) (Amendment) Order 1990",
      "short_title": "Value Added Tax (Cars) 1990",
      "citation": "S.I. 1990/315",
      "type": "uksi",
      "date": "1990-02-20",
      "revised": false,
      "unapplied_effects": 1,
      "url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1990",
      "json_url": "https://openlegislation.uk/value-added-tax-cars-amendment-order-1990.json",
      "made_under_provisions": [
        "section/18",
        "section/45"
      ]
    }
  ],
  "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."
}