{
  "legislation": {
    "id": "ukpga/1994/23",
    "title": "Value Added Tax Act 1994",
    "short_title": "Value Added Tax Act 1994",
    "citation": "1994 c. 23",
    "type": "ukpga",
    "date": "1994-07-05",
    "revised": true,
    "unapplied_effects": 13,
    "url": "https://openlegislation.uk/value-added-tax-act-1994",
    "json_url": "https://openlegislation.uk/value-added-tax-act-1994.json"
  },
  "direction": "made_to",
  "with": "ukpga/2005/22",
  "count": 44,
  "effects": [
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 80A(3)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 4(3)(c)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "substituted for s. 80(1)",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 80(1)-(1B)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 3(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 83(ta)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 4(5)(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 80(7)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 3(10)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 6 para. 8",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 5(1)(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 83(t)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 4(5)(a)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 80A(4)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 4(3)(f)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 80 sideNote",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 3(11)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 80B(1A)-(1E)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 4(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 80(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 3(5)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 80(2A)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 3(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 80A(7)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 4(3)(g)(i)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 80A(3)(c)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 4(3)(e)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 6 para. 8",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 5(1)(a)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 80A(7)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 4(3)(g)(ii)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 80(3B)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 3(7)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18(1A)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 1",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 80A(2)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 4(3)(a)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "substituted for s. 80(4)",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 80(4)(4ZA)(4ZB)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 3(8)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 80(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 3(3)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 80A(3)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 4(3)(d)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 80(3A)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 3(6)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "substituted for s. 80(4A)(4B)",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 80(4A)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 3(9)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 78(1)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 4(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 80A(2)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 4(3)(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-07-20"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11A para. 6(1)(c) and word",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 1 para. 5(2)(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-08-01"
    },
    {
      "type": "word repealed",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11A para. 6(1)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 1 para. 5(2)(a) Sch. 11 Pt. 1",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-08-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11A para. 6(2A)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 1 para. 5(3)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-08-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11A para. 2",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 1 para. 3",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-08-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11A para. 2A and cross-heading",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 1 para. 4",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-08-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11A para. 1",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 1 para. 2",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-08-01"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11A para. 6(5)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 1 para. 5(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-08-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11A para. 11(5)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 1 para. 7(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-08-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11A para. 11(3)(c) and word",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 1 para. 7(2)(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-08-01"
    },
    {
      "type": "substituted for Sch. 11A para. 12(3)",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11A para. 12(3)(3A)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 1 para. 8",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-08-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11A para. 11(4)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 1 para. 7(3)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-08-01"
    },
    {
      "type": "word repealed",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11A para. 11(3)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 1 para. 7(2)(a) Sch. 11 Pt. 1",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-08-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11A para. 7(9)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "Sch. 1 para. 6",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-08-01"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 57(9)(10)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 2(6)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-03-22"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 57(8)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 2(5)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-03-22"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 57(4A)-(4G)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 2(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-03-22"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 57(5)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 2(3)(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-03-22"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 57(7)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 2(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-03-22"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 57(5)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/22",
        "title": "Finance (No. 2) Act 2005",
        "provisions": "s. 2(3)(a)",
        "url": "https://openlegislation.uk/finance-no-2-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2007-03-22"
    }
  ],
  "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."
}