{
  "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/2018/22",
  "count": 389,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 16A",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 14",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2018-12-16"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 1(1)(c)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "s. 41(2)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2019-01-28"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18B(5)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 18(7)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18B(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 18(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 20",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 22",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 93",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 77",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 3B",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 86",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 25(7)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 25(3)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 90(1)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 75(2)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 15",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "s. 41(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 33(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 31(3)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11 para. 14(1)(c)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 97(7)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18A(4)(f)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 17(d)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 99",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 80(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9 Pt. 2 Group 14",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 95(3)(d)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 73(7)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 64(3)(c)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 25(1)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 25(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 33(1)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 31(2)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 43(1AA)(c)(ii)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 46(3)(c)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18B(4)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 18(6)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 21(2B)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 23(5)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11 para. 2(5E)(5F)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 97(2)(f)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11 para. 2(5)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 97(2)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18B(2A)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 18(4)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11 para. 2(8)(b) and word",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 97(2)(g)(i)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 7(9)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 7(5)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 9B",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(9)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 9B(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(9)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 33B(1)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 33(2)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9 Pt. 2 Group 5",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 95(2)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 46(6)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 49(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11 para. 6(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 97(5)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 1 para. 1(5)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 81(2)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 24(1)(c)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 24(2)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18(4)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 16(5)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 66(4)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 60(5)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 10-14",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 11",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 33B(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 33(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 90(2)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 75(3)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 21(6D)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 23(8)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 6 para. 1A(6)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 91(2)(b)(ii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 9A(5)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 10(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11 para. 3(2)(c)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 97(4)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 1(1)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "s. 41(2)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 1A para. 3(d)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 82(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 99",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 80(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 47(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 50(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 6 para. 3(1)(a)(ii)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 91(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 69C(6)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 62(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 12",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 94(5)(a)(ii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18(6)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 16(6)(c)(ii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 45(1)(b) and word",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 48(2)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 78A(7)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 70",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 24(6)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 24(5)(b)(iii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 45(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 48(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18B(7)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 18(9)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 7(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(6)(a)(ii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 80(3C)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 71(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 43(1)(c)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 46(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 77(4C)(aa)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 69(6)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 52",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 53(c)(ii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18(6)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 16(6)(d)(ii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 3(4)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(2)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "substituted for s. 66(9)(10)",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 66(9)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 60(7)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 96(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 79(2)(c)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18(6)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 16(6)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18(4)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 16(5)(c)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 9D(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(11)(a)(ii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 7(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 7(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18F(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 21(c)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 9C(1)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(10)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4 para. 6",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 88(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 34(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 36(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 90(1)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 75(2)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 8(4)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(7)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 5A",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 90",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 88(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 74(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 72(10)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 63(4)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 6(7)(8)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 6(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 37(4)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 39(5)(a)(ii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 7A",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 93",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 37(2)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 39(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 17(5)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 15(4)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18B(6)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 18(8)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 77(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 69(2)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 2(1)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 3(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 1",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 94(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 50A(5)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 52",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 8",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 94(4)(c)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 9E(4)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(12)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 62(2)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 58(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 21(2A)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 23(4)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 77(4)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 69(5)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 24(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 24(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 18",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 94(9)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 37(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 39(4)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 90(2)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 75(3)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 27(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 27",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18F(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 21(b)(i)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 9D(2)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(11)(a)(i)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 37(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 39(2)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 9A(5)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 10(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 33C(2)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 34(2)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 8",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 94(4)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 30(9)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 29(7)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 84(6)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 73(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18(6)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 16(6)(d)(iii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 37(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 39(4)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 31 heading",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 30(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 65(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 59(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 16 cross-heading",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(16)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 7(4)(5)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 7(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 21(2A)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 23(4)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18(6)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 16(6)(b)(i)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9 Pt. 2 Group 16",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 95(4)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 76(5)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 67(4)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 12",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 94(5)(c)(ii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 66(7)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 60(6)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 77(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 69(4)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 33A(8)(b)(ii)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 32(5)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 47(5)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 50(4)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 8",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 94(4)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 88(8)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 74(4)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 39(1)(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 41",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 12",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 94(5)(a)(i)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18(7)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 16(7)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 17(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 15(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 3A para. 1(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 85(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 54(8)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 54",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18(2)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 16(3)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18(6)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 16(6)(d)(i)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 76(3A)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 67(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 30(8)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 29(5)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 41(4)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 44(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "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/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 71(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 1 para. 1(9)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 81(2)(d)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 73(7)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 64(3)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 88(4)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 74(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 48(1)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 51(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 21(3)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 23(6)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 7A(4)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 8",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11A para. 2A(2)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 98(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 3A",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 4",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 7",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 94(3)(a)(iii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 6 para. 1A(4)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 91(2)(a)(i)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 11(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(14)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 73(3)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 64(2)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 43(1AA)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 46(3)(d)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 33E(5)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 35(4)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 16(2)(f)(i)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(17)(b)(ii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 7",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 94(3)(c)(i)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 33B(6)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 33(5)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 7(1)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(6)(a)(i)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 8",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 94(4)(d)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 24(5)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 24(4)(a)(ii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 7(6)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 7(4)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9 Pt. 2 Group 14",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 95(3)(c)(ii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18(2)(b)(i)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 16(3)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 7(2)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(6)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18A(4)(e)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 17(c)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 46(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 49(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 7(12)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 7(6)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 33C(5)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 34(4)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 24(6)(c)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 24(6)(c)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 5",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(4)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 9(6)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 9",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 1 para. 4(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 81(4)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 44(9)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 47(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 33A(1)(c)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 32(2)(c)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 11 cross-heading",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(13)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 12",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 94(5)(d)(ii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 66(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 60(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 12",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 94(5)(d)(i)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 65(1)(c)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 59(2)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 1 para. 1(4)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 81(2)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 13",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 94(6)(c)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 77(4C)(c)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 69(6)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 33E(7)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 35(6)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 47(4)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 50(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18C(4)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 19",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 77(4C)(e) and word",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 69(6)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11 para. 2(9)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 97(2)(h)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 24(6)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 24(5)(a)(i)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 30(10)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 29(8)(c)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 9D(3)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(11)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 33C(2)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 34(2)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 33E(1)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 35(2)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "substituted for s. 48(1A)(1B)",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 48(1A)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 51(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 83(1)(j)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 72(c)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 16(1)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(17)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 38",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 40(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "substituted for s. 65(6)(7)",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 65(6)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 59(5)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 92",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 76",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 21(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 23(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 9C(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(10)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18(6)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 16(6)(b)(ii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 33C(6)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 34(5)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 33E(6)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 35(5)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18(6)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 16(6)(b)(iii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 30(10)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 29(8)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9 Pt. 2 Group 14",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 95(3)(c)(i)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 33E(1)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 35(2)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 9E(3)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(12)(a)(i)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 6(14)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 6(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 6 and cross-heading",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(5)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 62(1A)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 58(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 30(10)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 29(8)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 3(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(2)(a)(ii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 40",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 43",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11 para. 2(5D)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 97(2)(e)(i)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 69(1)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 61",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18(7)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 16(7)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18D(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 20(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 16",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 13",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 73(7)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 64(3)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 58ZA",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 57",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 8",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 94(4)(f)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 13",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 94(6)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 16(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 8",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 94(4)(e)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 33E(4)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 35(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 1(4)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 2(3)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 76A",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 68",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 65(1)(f)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 59(2)(c)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 37(4)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 39(5)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 96(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 79(2)(d)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 2",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 83",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 77(4C)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 69(6)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 95",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 78",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11 para. 2(5D)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 97(2)(e)(ii)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 7",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 94(3)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 65 heading",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 59(6)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 6 para. 1A(6)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 91(2)(b)(i)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11 para. 2(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 97(2)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 21(4)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 23(7)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 5 cross-heading",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 52(b) and word",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 53(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 58",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 56",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 24(6)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 24(5)(b)(i)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 52",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 53(a)(i)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 83(1)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 72(a)(ii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11 para. 2(5D)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 97(2)(e)(ii)(c)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18(6)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 16(6)(d)(iv)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 72(5)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 63(3)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 25(7)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 25(3)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 72(10)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 63(4)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18(6)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 16(6)(c)(i)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 44(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 47(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9 Pt. 2 Group 14",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 95(3)(e)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 65(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 59(4)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 83(1)(p)(iii) and word",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 72(d)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 35(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 37(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 33C(4)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 34(3)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 7",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 94(3)(c)(ii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 3BA",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 87",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 75",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 66",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 65(1)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 59(2)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 45(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 48(2)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11 para. 2(5D)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 97(2)(e)(ii)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18B(7)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 18(9)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 66(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 60(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 83(1)(d)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 72(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 29A(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 28(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 15",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 94(7)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18 heading",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 16(8)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11 para. 2A(2)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 97(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 16",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 94(8)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 36A",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 38",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 6 para. 1A(4)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 91(2)(a)(ii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 24(6)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 24(5)(a)(ii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18B(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 18(5)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 72(2)(ii)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 63(2)(c)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 43(1AA)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 46(3)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18F(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 21(b)(ii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 1 para. 13(8)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 81(5)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 1 para. 2(7)(c)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 81(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18D(2)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 20(3)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11 para. 2(3ZA)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 97(2)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 30(5)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 29(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 66(7)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 60(6)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 33(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 31(3)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 24(6)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 24(5)(b)(ii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 33B(5)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 33(4)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 33A(1)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 32(2)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 72(2)(c)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 63(2)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 88(7)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 74(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 33A(1)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 32(2)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 41(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 44(2)(c)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18A(4)(c)(d)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 17(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18A(4)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 17(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4 para. 8(2)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 88(4)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 1A para. 3(c)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 82(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 12",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 94(5)(c)(i)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18F(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 21(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11 para. 2(5B)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 97(2)(d)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 29A(1)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 28(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 33C(4)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 34(3)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11 para. 2(4)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 97(2)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 77(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 69(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 77(1)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 69(2)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9 Pt. 2 Group 14",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 95(3)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 72(2)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 63(2)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 3A para. 1(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 85(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 83(1)(w)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 72(e)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 3(3)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(2)(a)(i)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 7",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 94(3)(a)(ii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 26(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 26",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18B(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 18(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 37(4)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 39(5)(a)(i)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18D(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 20(3)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 1(4)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 2(3)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 33(1)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 31(2)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 13",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 94(6)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 1A para. 12",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 82(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 5(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 5",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 16",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 94(8)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 77(6)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 69(7)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 66(3)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 60(4)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 48(9)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 51(4)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11 para. 2(8)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 97(2)(g)(ii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 84(4)(c)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 73(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 24(5)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 24(4)(a)(i)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9A para. 1(5)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 96(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 1 para. 1(7)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 81(2)(c)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9 Pt. 2 Group 14",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 95(3)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 99",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 80(c)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 12 and cross-heading",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(15)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 9(2)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(8)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 17(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 15(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 24(5)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 24(4)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 9(1)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(8)(a)(i)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 52",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 53(c)(i)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 7",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 92",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 16(2)(f)(i)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(17)(b)(i)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 41A(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 45(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 69C(6)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 62(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 30(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 29(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 41(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 44(2)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 90(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 75(4)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 21(2)(c)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 23(3)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18(4)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 16(5)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 1(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 2(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 76(1)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 67(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 43(1AA)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 46(3)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9 Pt. 2 Group 5",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 95(2)(a)(i)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 96(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 79(2)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 83(1)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 72(a)(i)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 34(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 36(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 55A",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 55",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 39A",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 42",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11 para. 8(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 97(6)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9 Pt. 2 Group 5",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 95(2)(a)(ii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 74(1)(c)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 65",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4 para. 5(5)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 88(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 8(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(7)(a)(ii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 15 cross-heading",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 12",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 41A(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 45(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 31(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 30(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 52",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 53(a)(ii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 24(1)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 24(2)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 45(5)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 48(4)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 35(1)(c)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 37(2)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 33E(5)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 35(4)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 41(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 44(2)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 9E(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(12)(a)(ii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11 para. 2(5A)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 97(2)(c)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 76(6)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 67(5)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 72(5)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 63(3)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 41A(4)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 45(4)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 9(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(8)(a)(ii)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 7",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 94(3)(a)(i)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 66 heading",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 60(8)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 3",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 84",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 38",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 40(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 2(1)(c)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 3(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 8 Pt. 2 Group 12",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 94(5)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 96(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 79(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 33B(1)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 33(2)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 9A para. 6(10)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 96(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 30(8A)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 29(6)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 4A para. 8(3)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 89(7)(a)(i)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 96(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 79(2)(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 33A(4)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 32(3)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 30(6)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 29(4)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 37(1)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 39(2)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 21(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 23(3)(a)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 33A(6)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 32(4)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "s. 18(3)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 16(4)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "ukpga/1994/23",
        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 11A para. 2A(2)(c)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "ukpga/2018/22",
        "title": "Taxation (Cross-border Trade) Act 2018",
        "provisions": "Sch. 8 para. 98(b)",
        "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2020-12-31"
    }
  ],
  "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."
}