{
  "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/2012/7",
  "count": 5,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9 Pt. 2 Group 7 Note (2ZA)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2012/7",
        "title": "Health and Social Care Act 2012",
        "provisions": "s. 220(4)",
        "url": "https://openlegislation.uk/health-and-social-care-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-08-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9 Pt. 2 Group 7 Item 1(c)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2012/7",
        "title": "Health and Social Care Act 2012",
        "provisions": "s. 213(7)(g)",
        "url": "https://openlegislation.uk/health-and-social-care-act-2012"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2012-08-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 41(7)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2012/7",
        "title": "Health and Social Care Act 2012",
        "provisions": "Sch. 14 para. 66",
        "url": "https://openlegislation.uk/health-and-social-care-act-2012"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 12 Note (5H)(e)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2012/7",
        "title": "Health and Social Care Act 2012",
        "provisions": "Sch. 14 para. 67(a)",
        "url": "https://openlegislation.uk/health-and-social-care-act-2012"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 15 Note (4)(i)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2012/7",
        "title": "Health and Social Care Act 2012",
        "provisions": "Sch. 14 para. 67(b)",
        "url": "https://openlegislation.uk/health-and-social-care-act-2012"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    }
  ],
  "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."
}