{
  "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": "uksi/2004/775",
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  "effects": [
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        "provisions": "Sch. 3 para. 2(1)(a)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
        "id": "uksi/2004/775",
        "title": "The Value Added Tax (Increase of Registration Limits) Order 2004",
        "provisions": "art. 3(b)",
        "url": "https://openlegislation.uk/value-added-tax-increase-of-registration-limits-order-2004"
      },
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    },
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      "type": "sum substituted",
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        "provisions": "Sch. 1 para. 4(2)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
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        "title": "The Value Added Tax (Increase of Registration Limits) Order 2004",
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        "title": "Value Added Tax Act 1994",
        "provisions": "Sch. 1 para. 1(1)(b)",
        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
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        "title": "The Value Added Tax (Increase of Registration Limits) Order 2004",
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    },
    {
      "type": "sum substituted",
      "affected": {
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        "title": "Value Added Tax Act 1994",
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        "url": "https://openlegislation.uk/value-added-tax-act-1994"
      },
      "affecting": {
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        "title": "The Value Added Tax (Increase of Registration Limits) Order 2004",
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    }
  ],
  "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."
}