{
  "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/2017/32",
  "count": 16,
  "effects": [
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 83(1)(zc)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "s. 62(5)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 70(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "s. 68(3)(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 70(5)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "s. 68(3)(c)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11 para. 6(5)-(11)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "s. 62(3)(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11 para. 2(11A)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "s. 62(2)(b)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 76(1)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "s. 68(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 83(1)(na)(nb)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "s. 68(5)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 58A",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "s. 66(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "excluded",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11A para. 9",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "s. 66(3)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11 para. 2(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "s. 62(2)(a)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 70 heading",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "s. 68(3)(a)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 69C-69E",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "s. 68(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "modified",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11A",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "s. 66(2)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 77(4A)(d)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "Sch. 17 para. 51",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2017-11-16"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11 para. 6A(7)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "s. 62(4)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11 para. 6(4)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2017/32",
        "title": "Finance (No. 2) Act 2017",
        "provisions": "s. 62(3)(a)",
        "url": "https://openlegislation.uk/finance-no-2-act-2017"
      },
      "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."
}