{
  "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"
  },
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  "with": "ukpga/2007/11",
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      "applied": true,
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      "type": "Sch. 6 para. 7 renumbered as Sch. 6 para. 7(1)",
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        "title": "Value Added Tax Act 1994",
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      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 24 para. 29(d) Sch. 27 Pt. 5(5)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
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        "title": "Value Added Tax Act 1994",
        "provisions": "s. 63",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 24 para. 29(d) Sch. 27 Pt. 5(5)",
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        "title": "Value Added Tax Act 1994",
        "provisions": "s. 64",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 24 para. 29(d) Sch. 27 Pt. 5(5)",
        "url": "https://openlegislation.uk/finance-act-2007"
      },
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    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 61",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2007/11",
        "title": "Finance Act 2007",
        "provisions": "Sch. 24 para. 29(d) Sch. 27 Pt. 5(5)",
        "url": "https://openlegislation.uk/finance-act-2007"
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      "in_force_date": "2008-04-01"
    }
  ],
  "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."
}