{
  "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/2005/4",
  "count": 7,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 12 para. 3(5A)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/4",
        "title": "Constitutional Reform Act 2005",
        "provisions": "Sch. 4 para. 237(2)(a)",
        "url": "https://openlegislation.uk/constitutional-reform-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-04-03"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 86(2A)-(2D)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/4",
        "title": "Constitutional Reform Act 2005",
        "provisions": "Sch. 4 para. 236",
        "url": "https://openlegislation.uk/constitutional-reform-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-04-03"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 12 para. 3(9)-(11)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/4",
        "title": "Constitutional Reform Act 2005",
        "provisions": "Sch. 4 para. 237(2)(b)",
        "url": "https://openlegislation.uk/constitutional-reform-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-04-03"
    },
    {
      "type": "substituted for Sch. 12 para. 7(7)",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 12 para. 7(7A) (7B)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/4",
        "title": "Constitutional Reform Act 2005",
        "provisions": "Sch. 4 para. 237(4)(b)",
        "url": "https://openlegislation.uk/constitutional-reform-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-04-03"
    },
    {
      "type": "Sch. 12 para. 4 renumbered as Sch. 12 para. 4(1)",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 12 para. 4(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/4",
        "title": "Constitutional Reform Act 2005",
        "provisions": "Sch. 4 para. 237(3)(a)",
        "url": "https://openlegislation.uk/constitutional-reform-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-04-03"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 12 para. 7(3)(c)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/4",
        "title": "Constitutional Reform Act 2005",
        "provisions": "Sch. 4 para. 237(4)(a)",
        "url": "https://openlegislation.uk/constitutional-reform-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-04-03"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 12 para. 4(2)-(4)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2005/4",
        "title": "Constitutional Reform Act 2005",
        "provisions": "Sch. 4 para. 237(3)(b)",
        "url": "https://openlegislation.uk/constitutional-reform-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2006-04-03"
    }
  ],
  "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."
}